摘要
本文就坏帐损失的确定、计提及核销几个问题从理论上进行了分析，并论述了其在实际工作中的具体运用及会计上的帐务处理。
This article analyses such problems as determining,drawing and writing-off of doubtful accounts and gives a detailed illustration about its accounting procedures and its practical importances.
出处
《郑州纺织工学院学报》
1997年第A04期73-76,共4页
Journal of Zhengzhou Textile Institute
关键词
企业
坏帐损失
坏帐准备
计提
处理
accounts receivable,matching principles,conservation principles, loss on bad debts, allowance bad debts
