| 坏帐准备相关问题探讨 |
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| 引用本文： | 许立新.坏帐准备相关问题探讨[J].乡镇经济,2000(2):36-37. |
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| 作者姓名： | 许立新 |
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| 作者单位： | 中国科技大学经济技术学院 |
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| 摘 要： | 坏帐准备如何计提、会计上应如何处理等问题是会计的基本问题。现行制度中的有关规定有尚欠合理或不太规范之处，这可能给实务操作带来一定程度的混乱，理应引起我们的高度重视。
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| 关 键 词： | 坏帐准备 计提 会计处理 企业 财务管理 |
Discussion on the correlative issues about provision for bad debts |
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| Xu Lixing.Discussion on the correlative issues about provision for bad debts[J].Rural Economy,2000(2):36-37. |
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| Authors: | Xu Lixing |
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| Abstract: | How to calculate and withdraw and how to treat with the provision for bad debts are the basic issues in accounting. Some regulations under current accounting system are lack of reasonable and normal. It's likely to bring confusions in accounting practices to some extent. We should attach importance to these issues. |
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| Keywords: | Provision for bad debts withdraw Accounting treatment |
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