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坏帐准备金●计●提●要●点□余德新笔者在从事会计辅导和审计活动中，发现一些财会人员对计提坏帐准备金帐务处理比较生疏，经常出现差错。有的在年终结帐前简单地按年末应收帐款余额乘以相应比率所得结果计入“管理费用”和“坏帐准备”帐户，而忽略了“坏帐准备”帐户...
Bad debt reserves ● ● ● ● ● Yu Dexin engaged in accounting counseling and auditing activities in the author and found that some accounting staff on the provision for bad debts accounts more unfamiliar, often errors. Some simply count year-end accounts receivable balance multiplied by the corresponding ratio of the results included in the “management fees” and “bad debt preparation” account, while ignoring the “bad debt preparation” account ...