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议“坏帐准备”的计提依据朱学义（教授）行业财务制度规定，企业年终计提坏帐准备的依据是“年未应收帐款余额”。如何理解年末应收帐款余额，一般有三种认识：一是指“应收帐款”总帐科目宗额；二是指“应收帐款”科目所属明细科目借方余额合计；三是指计算列入资产负债...
According to the provisions of Zhu Xueyi (professor) industry financial system, the enterprise accrues the bad debt provisions at the end of the year on the basis of “the balance of the accounts receivable in the year”. How to understand the balance of accounts receivable at the end of the year, generally have three kinds of understanding: one refers to the “accounts receivable” G / L accounts of the amount; two refers to the “accounts receivable” subject details account debit balance total; third refers to the calculation Include assets and liabilities ...