坏账准备的计提及处理

Drawing Allowance for Doublful Accounts Embodying Conservation Principles

就坏账损失的确定、计提及核销几个问题从理论上进行了一定的分析 ,对坏账核销的几种办法从不同角度进行了分析 ,并说明其在实际工作中的具体运用及会计上的账务处理 .

This article analyses such problems as determining,drawing and writing off doubtiul accounts and gives a detailed illustration about its accounting procedures and its practical importances.