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谈谈坏帐准备的提取赵丽坏帐指企业按有关规定已确认无法收回的应收帐款。坏帐准备是针对应收帐款可能产生的坏帐损失从当期费用中预先提取的准备资金。现行会计制度规定可以用百分比法来提取坏帐准备。但在实际执行中有些单位对这种方法的使用却存有许多不当之外，笔者欲...
Talking about the withdrawal of bad debt preparation Zhao Li bad debts accounts receivable that the enterprise has confirmed unrecoverable in accordance with relevant regulations. Bad debt provision is for the possible loss of bad debt receivables from the current expenses in advance of the preparation of funds. The current accounting system provides for a percentage method to extract bad debt provisions. However, some units in the actual implementation of the use of this method there are many inappropriate, I want to ...