T型账户在坏账准备核算的应用  

The Application of T-account to Accounting of Provision for Doubtful Debts

作　　者：黄秀南[1] 

机构地区：[1]广西民族师范学院,广西崇左532200

出　　处：《武汉商学院学报》2014年第5期42-44,共3页Journal of Wuhan Business University

摘　　要：应收账款计提坏账准备的会计核算是《中级财务会计》课程教学的重点和难点,其核算难点在于计提或冲销坏账准备金额,教材一般列式计算当期实际计提或冲销坏账准备金额,但按照教材列式计算方法讲解,学生觉得难以理解和掌握,因此,文章利用T型账户对应收账款计提坏账准备的会计核算进行分析,提高学生理解和掌握,取得良好的教学效果。Accounting in accrual of provision for doubtful debts of trade debtors is the diffcult and key point in Intermediate Financial Accounting, in which the sum of actual accrual or reversal of bad debt provision can be calculated by formulas, but students find it difficult to understand and grasp them. In this paper T-account is used to analyze the accounting of accrual of provision for doubtful debts so that good teaching effects can be achieved in improving students＇ understanding and comprehesion.

关 键 词：T型账户 应收账款 坏账准备 

分 类 号：F832[经济管理—金融学]