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预付账款的坏账准备计提问题,实务操作过程中主要存在两种不同的看法。一种看法认为预付账款应当直接计提坏账准;另一种看法认为预付账款应转入其他应收款,并计提相应的坏账准备。笔者从预付账款定义角度、预付账款坏账准备计提规定的角度,对坏账准备计提进行了充分分析。
Provision for bad debts of prepayments is accrued. There are mainly two different views in the course of practical operation. A view that the prepayments should be straightforward withdrawal of bad debts; the other view that the prepayments should be transferred to other receivables, and make provision for the corresponding bad debts. From the perspective of the definition of prepayments, provision of provisions for bad debts of prepayments, the author makes a full analysis of provision for bad debts.