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在计划经济和商品经济相结合的条件下,企业的坏帐损失仍采用直接转销法计入发生期产品成本的做法,不利于企业的成本管理.也不符合各期成本,效益的均衡性原则.本文拟就建立坏帐损失备用金作一探讨. 一、建立坏帐损失备用金的必要性坏帐损失是企业的部分应收帐款由于无法收回而发生的损失.过去在国家统购统销的高度计划体制下.企业之间一般不发生商业信用.企业间的经济业务往来中实际发生的坏帐损失很少.偶尔发生坏帐损失.在发生期直接计入成本或由营业外列支,对当期成本和利润的影响不大.故没有建立坏帐损失备用金的必要.近几年.随着有计划商品经济的发展,企业自主权的
In the combination of planned economy and commodity economy, the bad debt losses of enterprises still use the method of direct write-off method to calculate the cost of products in the period of occurrence, which is unfavorable to the cost management of the enterprises, nor is it in line with the balance of costs and benefits Principle.This article intends to establish a reserve for the loss of bad debts to make a discussion.One, the establishment of a bad debt the need for a reserve fund bad debt loss is part of the enterprise accounts receivable due to unrecoverable losses occurred in the past, Under the high degree of planning system.General business credit does not occur between enterprises.Economic business transactions between enterprises actually incurred bad debt losses.Occurrence of bad debt occasionally occurred in the period directly into the cost or by the non-operating expenses , The current costs and profits have little effect, so there is no need to establish a reserve loss of bad debts in recent years, with the development of planned commodity economy, business autonomy