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《股份有限公司会计制度有关会计处理问题补充规定》(财会字[1999]35号)(以下简称“补充规定”)下发后,有的地方和部门来函询问有关具体会计处理问题。经研究,现对公司执行“补充规定”具体操作中有关问题答复如下:一、问:境外上市公司、香港上市公司以及在境内发行外资股的公司(以下简称“境外上市公司”),因扩大了计提坏账准备的范围,是否可以采用追溯调整法?答:按照《股份有限公司会计制度》规定,境外上市公司的应收账款应当计提坏账准备,其计提方法、提取比例等由公司自行确定。按照财会函字[1999]11号及补充规定的要求,除了应收账款应当计提坏账准备外,其他应收款也应当计提坏账准备。境外上市公司因坏账准备计提范围的
After the issuance of the Supplementary Provisions on the Accounting Treatment Issues of the Accounting System for Joint Stock Limited Companies (Cai Kui Zi [1999] No. 35) (hereinafter referred to as the “Supplementary Provisions”), some localities and departments inquired about the specific accounting treatment issues. After the study, we hereby reply on the relevant issues in the implementation of the “Supplementary Provisions” of the company as follows: I. Q: Overseas listed companies, Hong Kong listed companies and companies that issue foreign shares in the territory (hereinafter referred to as “overseas listed companies” ), Due to the expansion of the scope of provision for bad debts, whether retrospective adjustment method can be used? A: According to the “Accounting System for Joint Stock Limited company,” the accounts receivable of overseas listed companies should be provided for bad debts, Extraction ratio determined by the company itself. In accordance with the requirements of Caijianfangzi [1999] No. 11 and the supplementary provisions, other receivables should be accrued for bad debts except for receivables, which should be provided for bad debts. Listed companies in the country withdraw the range of provisions for bad debts