企业计提坏帐准备金的几个问题

Several Problems on Petty Cash of Total Bad Debts in Enterprises

目前企业坏帐准备金的计提范围不合理。计提比例和方法存在问题，应调整计提范围，提高计提比例，改按年度计为按月提取。

Now the total range of petty Cash of the total bad debts in enterprises is unreasonable. There are Problems in total proportion and method. The total range ought to be adjusted, the total Proportion ought to be eularged and the frequency of total petty cash ought to be changed from a year to a month.