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我国现行会计制度规定,企业对不能收回应收帐款应查明原因,追究责任,确实无法收回的,应按规定报经批准后作为坏帐损失。笔者认为这样直接销帐的处理方法有些欠妥,更可取的方法应该是采用备抵法,即应该预计当年赊销收入中可能招致的坏帐损失,通过调整分录入帐,而在这一年确定的无法收回的应收帐款(它起源于以前年度的赊销业务),则应从已计提的坏账准备中注销。这是因为: 首先,采用备低法是国际上较为通用而合理的坏帐损失帐务处理方法。随着国际经济合作的发展,我国吸收和利用外资不断扩大,对我国的会计工作也提出了更新、更高的要求,客观上要求我国的会计核算原则、方法与国际会计惯例、准则和方法尽量谋求一致,充分有效地借鉴国际上那些理论上先进合理、实践上真实可行的会计惯例和方法,使我国的会计工作面向世界。根据国外实践经验证明,采用备抵法不仅能保证会计资料的真实可比,
The current accounting system of our country stipulates that if an enterprise should find out the cause, collect the liability, and fail to recover the account receivable, it should report the approval as a bad debt loss. The author believes that this method of direct sales is somewhat inappropriate. The more preferable method is to use the allowance method, that is, to estimate the bad debt losses that may be incurred in the write-off income of the year, and adjust the entries to determine the value of this year. The uncollectible receivables (which originated from previous year’s credit sales business) should be written off from the provision for bad debts. This is because: First of all, adopting the low reserve method is a more general and reasonable method for handling bad debt losses in the world. With the development of international economic cooperation, China’s absorption and utilization of foreign capital has continued to expand, and China’s accounting work has also brought forward newer and higher requirements. It objectively requires that China’s accounting principles, methods and international accounting practices, guidelines and methods be as far as possible. To seek consensus and fully and effectively use international accounting practices and methods that are theoretically advanced and reasonable and practically feasible in practice, China’s accounting work is facing the world. According to foreign practical experience, the adoption of the allowance method not only guarantees the true comparability of accounting data,