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按照《企业会计制度》的规定,应收账款和其他应收款在年末要计提坏账准备。应收账款计提坏账准备要求明确而具体,而对于其他应收款却没有作详细说明。其他应收款是指企业因销售商品、材料、提供劳务以外的其他非营业活动而形成的各种应收、暂付款项,是一项包含较多内容的流动资产。现就其他应收款计提坏账准备的范围、会计处理以及对会计信息的影响等方面谈点看法。
According to the “Accounting System for Business Enterprises”, accounts receivable and other receivables are provided with bad debt provisions at the end of the year. Accounts receivable withdrawal bad debt provisions requirements are clear and specific, but for other receivables but did not elaborate. Other receivables refer to all kinds of receivables and temporary payments due to the non-operating activities of the enterprise due to sales of goods, materials and rendering of services. It is a liquid asset with more contents. Now on the other receivables provided for the scope of the bad debt, accounting and accounting information on the impact of such views.