浅议“坏账准备”的提取方法

On the Preparation of “Reserve for the Uncollectible Account”

针对工业企业会计活动中现行"坏账准备"的提取方法,即年末应收账款余额百分比法存在的明显不足,建议采用按月按应收账款发生额的百分比法提取,这样有利于企业会计核算管理的执行。

In the light of the imperfectness of the ways to set aside the"reserve for the uncollectible accounts,the percentage method remaining method at the end of the year,it is advicable that it be set aside according to the percentage of the accounts receivable each month.This is very beneficial to the management accounting in enterprises.