论提取坏账准备

企业应遵循谨慎性原则，按照会计准则的规定提取坏账准备；企业应当根据以往的经验、债务单位的实际财务状况和现金流量情况。以及其他相关信息合理地估计坏账；企业根据不同方法确定的坏账准备是坏账准备的现有余额，同时要考虑原有余额，并将原有余额调整为现有余额。

On Withdrawal of Provision for Bad Bebts

Enterprises should follow the principle of prudential and withdraw provision for bad debts in accordance with regulations specified by accounting principles. They should reasonably estimate bad debts according to previous experiences, financial position and flow of the debtor as well as other information concerned. They ought to confirm present balance of provision for bad debts by different means, and meanwhile, consider present balance and adjust the original balance to present one.