不同账龄下应收账款预期信用损失模型的比较分析  

Comparative Analysis of Expected Credit Loss Models for Accounts Receivable at Different Ages

作　　者：陈雪锦 

机构地区：[1]北方工业大学经济管理学院,北京

出　　处：《国际会计前沿》2024年第5期717-721,共5页Frontiers of International Accounting

摘　　要：随着我国新金融工具会计准则的实施,金融资产的减值方法已从已发生损失模型转变为预期信用损失模型。在实际操作中,应收账款作为企业会计准则下最常见的金融工具之一,如何根据新准则的要求,及时、充分且合理地计提坏账准备,成为新准则实施中亟待解决的实务问题。本文首先概述了应收账款预期信用损失减值模型的基础概念和应用现状,其次以北京易华录公司为例,比较分析了不同账龄下的预期信用损失率对应收账款价值带来的影响,旨在为运用预期信用损失模型的企业提供参考。With the implementation of China’s new accounting standards for financial instruments, the impairment method for financial assets has changed from the incurred loss model to the expected credit loss model. In practice, accounts receivable, as one of the most common financial instruments under the ASBE, how to make timely, adequate and reasonable bad debt provision according to the requirements of the new standard has become a practical problem to be solved in the implementation of the new standard. This paper firstly outlines the basic concepts and application status quo of the expected credit loss impairment model for accounts receivable, and secondly, takes Beijing Yihualu Company as an example to compare and analyze the impacts of the expected credit loss rate on the value of accounts receivable under different aging, with the aim of providing reference for enterprises applying the expected credit loss model.

关 键 词：预期信用损失模型 应收账款 信用减值损失 

分 类 号：F27[经济管理—企业管理]