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近年来,随着经济体制改革的不断深化,商业信用有了较快的发展,如赊帐的出现。商业信用既有促进经济发展的一面;同时,如果企业对客户的信用调查不实,或由于客户财务状况的变化,也会给企业带来损失,阻碍经济的发展。如目前全国各地的巨额托欠款中不乏有一定数量的难以收回的款项,这就是坏帐损失,给国家和企业带来了巨大的损失。对于因赊销而产生的坏帐,企业既要对赊销业务进行严格管理,以减少坏帐损失;同时,又要进行相应的会计处理。而在会计核算中,关键的问题在于企业对本期的赊销额中的坏帐额何时确认,这在会计核算上就
In recent years, with the continuous deepening of the economic system reform, commercial credit has developed rapidly, such as the emergence of credit. Commercial credit not only promotes economic development, but at the same time, if the company’s credit investigation to customers is not true, or because of changes in financial status of customers, it will also bring losses to the company and hinder economic development. For example, at present, there is no shortage of large amounts of irrecoverable sums in huge sums of illicit debts across the country. This is bad debt loss, which has brought huge losses to the country and the enterprises. For bad debts caused by credit sales, companies must strictly manage the credit sales business to reduce bad debt losses; at the same time, they must conduct corresponding accounting treatment. In accounting, the key question is when the bad debts of the company’s write-off amount in this period will be confirmed. This is in terms of accounting.