文档介绍：浅议坏账损失
摘要
随着科学技术和企业的迅速发展,市场竞争也在日益加剧,赊销这种商业信用的存在一方面增强企业市场竞争力,另一方面也会带来巨大的信用风险(即形成大量的应收账款)。而应收账款有可能不能收回,便会形成坏账损失,严重影响企业的正常经营活动,制约着企业的发展。坏账损失的处理问题目前已成为企业会计核算中一个不可忽视的问题。同时随着会计电算化的普及,坏账损失的管理难度也在加大,各种利用坏账损失名义作假的,把“坏账准备”科目作为挡箭牌的违规行为日趋暴露出来。本文主要对坏账处理的会计方法进行探讨,设想对坏账损失处理方法进行改进,找出坏账损失产生及控制不善的原因,提出如何加强坏账损失管理的对策。
关键词应收账款,坏账损失,坏账准备
ABSTRACT
With the rapid development of science and technology and enterprise, the petition is being aggravated day by day, have sold this kind of credit on credit and brought the enormous credit risks while strengthening enterprise's petition too. Selling on credit will produce the losses of the bad account to can form the long-term account receivable that can't be regained , have influenced the normal business activities of enterprises seriously, is restricting the development of enterprises. Bad account lost handling problem e a problem that can't be ignored check and calculate ,, accountant of enterprise, already at present. With the popularization of the accounting by EDP at the same time, the lost difficulty in management of the bad account is being strengthened too, various utilize bad account lose that name play tricks, unlawful practice to regard subject that " the bad account is prepared " as shield expose , come out day by day. This text go on , analyze to accounting method that bad account punish , imagine , lose to bad account treatment method improve mainly, find out bad account loss produce and control kind reason , put forward how strengt
hen bad account countermeasure to lose management.
Keywords : Account receivable , The bad account loses, bad account preparation
目录
摘要………………………………………………………………………………………………Ⅰ
ABSTRACT……………………………………………………………………………………Ⅱ
绪论…………………………………………………………………………………………………1
一、坏账损失的概述…………………………………………………………………2
(一)坏账损失及确认…………………………………………………………………2
(二)坏账准备提取依据及范围……………………………………………………………2
1、坏账准备的提取依据…………………………………………………………………2
2、应收账款的范围………………………………………………………………………2
(三)核算坏账损失的方法…………………………………………………………………3
1、直接核销法