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建立坏帐准备金制度,允许企业按照应收帐款百分比法提取坏帐准备金,是这次企业财务会计制度改革的一项重要内容。应收帐款百分比法就是按照应收帐款的一定比例计算提取坏帐准备金,一方面把计提的坏帐准备记作当期费用(管理费用),另一方面设置“坏帐准备”科目,记录当期计提的坏帐准备数额,发生坏帐损失时再直接冲减坏帐准备金。企业第一年提取坏帐准备金,应于年度终了,按照“应收帐款”科目年末余额乘以规定的比例,计算确定坏帐准备金的数额,用公式表示为: 第一年提取坏帐准备金=年末“应收帐款”科目余额×规定比例企业应按计算结果,借记“管理费用”科目,贷记“坏帐准备”科目。
The establishment of bad debt reserve system, allowing enterprises to withdraw bad debt provisions in accordance with the percentage of receivables, is an important part of the reform of the financial accounting system. Accounts receivable percentage method is calculated according to a certain percentage of accounts receivable withdrawal bad debt reserve, on the one hand the provision for bad debts recorded as current expenses (management fees), on the other hand set “bad debts ”Subjects, recording the current provision for bad debts, the amount of bad debt losses and then directly offset bad debt reserve. The withdrawal of bad debt reserve in the first year of the enterprise shall be calculated at the end of the year according to the proportion of the balance at the end of the year subject to “Receivable Account ”, and the amount of the bad debt reserve shall be calculated as follows: First year Withdraw bad debt reserve = end of the year “accounts receivable ” account balance × stipulated ratio of enterprises should be calculated, debit “management fee ” subjects, credit “bad debt preparation ” subjects.