新制度下计提坏帐准备的会计处理

Accounting Treatment with the Provision for Uncollectible Accounts

新企业会计制度规定企业计提坏帐准备的方法、比例由企业自行确定 ,文章主要从应收帐款余额百分比法和资产项目的填列两方面讨论坏帐准备的计提和报表的列示问题 。

How to withdraw provision for uncollectible accounts depended on the company under current accounting system,so there existed different methods.In this article,I only talked about how to treat the provision for uncollectible accounts and present it in a balance sheet,I attahed importance to accounts receivable and assets presentation.