摘要
坏账准备的计提方法主要有"余额百分比法"、"账龄分析法"和"销货百分比法",笔者运用实例分析了坏账准备的核算以及计提坏账准备应注意的问题。
The main methods of dead account preparation are the percentage of balance,the analysis of the account age and the percentage of the goods sold.The writer analyse the calculation of it and some problems we have to pay attention to with some examples.
出处
《集宁师专学报》
2009年第4期88-92,共5页
Journal of Jining Teachers College
关键词
坏账准备
余额百分比法
账龄分析法
销货百分比法
dead account preparation
the percentage of balance
the analysis of the account age
the percentage of the goods sold
