| 坏账准备及其对会计报表的影响 |
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| 引用本文： | 傅献忠,胡芳珍.坏账准备及其对会计报表的影响[J].武汉市经济管理干部学院学报,2011(3):39-41. |
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| 作者姓名： | 傅献忠 胡芳珍 |
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| 作者单位： | 武汉工业职业技术学院,湖北武汉430064 |
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| 摘 要： | 坏账准备是一项资产减值。坏账准备涉及坏账的性质、坏账的提取比率、范围和方法;坏账的核销、已核销坏账收回的账务处理;坏账准备对三大会计报表的影响等。
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| 关 键 词： | 坏账准备 会计报表 问题探讨 |
On Bad Debet Reserves |
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| FU Xian-zhong,HU Fang-zhen.On Bad Debet Reserves[J].Journal of Wuhan Economic Administration Cadre's College,2011(3):39-41. |
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| Authors: | FU Xian-zhong HU Fang-zhen |
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| Institution: | (Wuhan College of lndustridl Technology,Wuhan,Hubei,430064,China) |
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| Abstract: | Bad debt reserves is a kind of impairment of assets.It includes many contents.First is the nature,extraction ratio,scope and methods of bad debts.Second is bad debt write-off and the accounting treatment of recovering bad debt write-off.Third is the influences of three financial statements,etc. |
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| Keywords: | bad debt reserves financial statements discussion |
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