坏账准备及其对会计报表的影响

On Bad Debet Reserves

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。

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.