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在债务重组中,债权人企业的坏帐准备如何冲销,目前有3种方法: 1、“完全全额冲销法”。其帐务处理的要点是:按发生坏帐的实际数额冲销“坏帐准备”和“应收帐款”帐户的数额;当发生的坏帐数大于“坏帐准备”帐户的实际余额时,不足冲销的部分仍然计入“坏帐准备”的借方,待年末计提坏帐准备时再作费用处理。
In the debt restructuring, how to offset the bad debt reserves of creditor companies, there are three ways: 1, “full full write-off law.” The main points of the account processing are: offsetting the amounts of “bad debt preparation” and “accounts receivable” accounts according to the actual amount of bad debt occurrence; when the bad debt occurrence is greater than the actual balance of “bad debt preparation” account, The part that is not sufficient for cancellation still accounts for the debit of “bad debt preparation” and will be treated again when the bad debt provision is withdrawn at the end of the year.