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在现代西方资本主义国家里,企业产品的生产、销售竞争异常激烈,广泛采用“商业信用”——赊销预付、分期付款销售等方式,不可避免地有一部分应收帐款收不回来,从而产生了坏帐损失。坏帐金额较大时,会使企业破产倒闭。坏帐损失在财务上一般称之为黑字亏损。按照一般西方公认的会计准则,这些坏帐损失是发生在应收帐款期间而产生的,所以应计入该期的营业费用(国际会计准则第八号)。我国曾长间实行统收统支、统负盈亏的财政管理体制,企业既没有独立的经营权,也不承担亏损的责任和风险。一些亏损严重的企业
In modern western capitalist countries, the competition for production and sales of enterprise products is extremely fierce, and “commercial credits” are widely used — credit sales, installment payments, etc. Inevitably, some receivables cannot be received, resulting in Bad debt losses. When the bad debt amount is large, the bankruptcy of the company will be closed down. Loss of bad debts is generally referred to as black loss in financial terms. In accordance with generally accepted Western accounting standards, these bad debt losses are incurred during the accounts receivable period and should be included in the operating expenses for that period (International Accounting Standard 8). China has long implemented a fiscal management system that collects revenues and expenditures, and assumes a unified profit and loss. The company neither has the right to operate independently nor assumes the responsibility and risk of loss. Some companies with serious losses