坏账准备的会计与税收处理差异分析

An Analysis of Reserve in Bad Debts for the Differences between Accounting Management and Revenue Management

《企业会计制度》(财会[2000]25号)和《企业所得税税前扣除办法》(国税发[2000]84号)的发布实施,使得坏账准备的会计处理与税收处理之间形成很大差异。文章从坏账准备的管理办法、计提方法、计提比例、计提口径及核销程序等方面,对坏账准备的会计处理与税收处理之间的差异进行了对比分析。

From many aspects like managing method ,distilling method,distilling proportion, distilling amount and so on, the author in this paper analyzes the differences of reserve in bad debts between accounting management and revenue management.