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新会计准则实施几年来,理论界和实际工作者都对其进行了详尽的研究,大大的促进了新准则的实施和推广。本文从实际工作的角度,探讨了新会计准则中关于坏账准备的各种规定,并就该问题的实际处理进行了详细的研究。
In the past few years since the implementation of the new accounting standards, theorists and practitioners have done a thorough study on it, which greatly promoted the implementation and promotion of the new standard. This article discusses the various provisions of the new accounting standards on the preparation for bad debts from the perspective of practical work and makes a detailed study on the actual treatment of the problems.