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现金流量表补充资料中将净利润调节为经营活动的现金流量,《准则》规定了14个项目。这些项目的含意和计算方法,《工业会计》1999年第2期刊载冷水江市财政局黄德祥同志撰写的《现金流量表难点解析》(以下简称《黄文》)作了比较详细的论述。本文就以下几个问题作一些分析探讨。一、计提的坏帐准备或转销的坏帐就字面讲,笔者赞同《黄文》的解释:“本项目反映采用备抵法核算的企业当年计提的坏帐准备金数额;采用直接列销法核算的企业当年实际转销坏帐的数额。”在实际工作中应如何操作?还是值得探讨的问题。举例说明如下。(一)设A公司对坏帐核算采用备抵法,坏帐准备金按应收帐款年末余额的5‰计提。199×年应收帐款年初余额80000元,发生坏帐损失20000元,年末余额60000元;坏帐准备年初余额400元,借方核销坏帐损失20000元,贷方计提19
The net profit in the supplementary information of the cash flow statement is adjusted to the cash flow of operating activities. The Guidelines stipulate 14 projects. The meaning of these projects and calculation methods, “Industrial Accounting” 1999 the second issue published by Lengshuijiang Finance Bureau Comrade Huang Teh-hsiang, “difficulty analysis of cash flow statements” (hereinafter referred to as “Huang Wen”) made a more detailed discussion. This article on the following issues for some analysis. First, the provision for bad debts or bad debts Written speaking, I agree with the “Huang Wen” explanation: “This project reflects the adoption of allowances method of enterprise provisions of the year the amount of bad debt reserves; using The actual amount of bad debts actually written off by the enterprises that are directly accounted for by the sales tax law. ”What should be done in practical work? It is still worth discussing. An example is as follows. (A) Suppose Company A adopts the allowance method for the accounting of bad debts. The provision for bad debts is accrued by 5 ‰ of the balance of receivables at the end of the year. 199 × year accounts receivable at the beginning of the balance of 80,000 yuan, 200,000 yuan of bad debt losses occurred, the balance of 60,000 yuan at the end of the year; the balance of bad debts at the beginning of 400 yuan, debit balance of bad debt write-off 20000 yuan, 19