坏账准备

坏账准备是一个资产对冲账户。

The Allowance for Doubtful Accounts often is described as a contra-asset account .

当时，坏账准备账户仅有6美元的贷方余额，计算如下

Currently , the Allowance for Doubtful Accounts has a credit balance of only $ 6 , determined as follows

坏账准备是一项资产减值。

Bad debt reserves is a kind of impairment of assets .

对计提坏账准备应注意的问题进行了阐述。

The paper describes some advertent problems in bringing the bad debt preparation .

浅谈坏账准备的会计与税务处理差异及纳税调整

Differences in Dealing with Accounting and Taxing for Bad Debt Reserve and Tax Adjustment

计提坏账准备应注意的问题

Advertent Problems in Bringing Bad Debt Preparation

调整应收账款坏账准备率提高企业营业利润

Adjust Dead Account Preparation Rate for Collectable Account , and Raise Prod uct Profit of Enterprises

坏账准备的涉税问题探讨浅议固定资产减值准备与累计折旧的关系

Talking about the Relation between Reserve for Decrease in Value and Accumulated Depreciation of Fixed Assets

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

应收账款坏账准备会计政策的选择对上市公司的发展产生越来越大的影响。

Accounts receivable accounting policy choice has enormous impact on the prosperity and development of listed companies .

从资产负债表中的应收账款项下提取的坏账准备预算额。

An estimated amount of bad debts , to be subtracted from a balance sheet 's accounts receivable .

企业应遵循谨慎性原则，按照会计准则的规定提取坏账准备；

Enterprises should follow the principle of prudential and withdraw provision for bad debts in accordance with regulations specified by accounting principles .

并不是所有应收账款都可以转嫁，都可以避免，于是必须计提坏账准备。

Not all accounts receivable can be passed on , all can be avoided , so must be provision for bad debts .

因此，需要有一个调整会计分录将坏账准备账户从当时水平提高到5美元。

Thus , an adjusting entry is needed to increase the allowance for doubtful accounts from its present level to $ 5 .

该法以账龄分析表为基础，把坏账准备账户调整到所需的余额。

This approach is based upon an aging schedule , and the Allowance for Doubtful Accounts is adjusted to a required balance .

至于应收账款的价值评估，稳健性原则意味着坏账准备至少要足够。

With respect to the valuation of accounts receivable , conservatism suggests that the allowance for doubtful accounts should be at least adequate .

把所有账龄组的预计无法收回的部分加总，就是坏账准备账户应付的金额。

By adding together the estimated uncollectible portions for all age groups , the required balance in the Allowance for Doubtful Accounts is determined .

二是已发生的应收账款的管理，特别是坏账准备的管理。

One is accounts receivable management in sales , the other is the management on history acountable receivable , specially on reserve for bad debts .

按照公允价值会计原则，该计划不可能奏效，因为银行将不得不为特殊目的机构未来的亏损提取坏账准备。

Under fair-value accounting , it could not possibly work because the bank would have to make a provision for future losses of the SPV .

不按规定提取转销坏账准备等。治理应收账款信息失真应对应收账款固有风险、控制风险和检查风险三方面加强防范。

To improve the information distortion of accounts receivable , three aspects : self risk , controlling risk and checking risk should be on guard .

研究发现，我国上市公司有利用坏账准备会计政策进行盈余管理的现象，坏账准备与企业盈利存在负相关关系。

Found that some public companies in China using accounting policy for earnings management , the Bad debt reserves are negatively correlated with corporate profits .

需要注意的是借记方是坏账准备账户而非坏账损失账户。

The important thing to note in this entry is that the debit is made to the Allowance for Doubtful Accounts and not to the Uncollectible Accounts .

调整会计分录记录预估损失的金额，不论坏账准备的当期余额是多少。

The adjusting entry is made in the full amount of the estimated expense , without regard for the current balance in the Allowance for Doubtful Accounts .

这种方法快速简单&不需要账龄分析表，也不用考虑坏账准备账户的现存余额。

This approach is fast and simple & no aging schedule is required and no consideration is given to the existing balance in the Allowance for Doubtful Accounts .

在每个月末，管理阶层将重新预估可能无法收回的账款全额并调整坏账准备到这个新的估计水平。

At the end of each month , management should again estimate the probable amount of uncollectible accounts and adjust the Allowance for Doubtful Accounts to this new estimate .

在我们举例说明将来月份调整会计分录的做法以前，先来看看为什么在一个会计期间内坏账准备的金额会改变。

Before we illustrate the adjusting entry for a future month , let us first see why the balance in the allowance account may change during the accounting period .

如果当时坏账准备账户有贷方余额，比如说4美元，则月末的调整会计分录金额应为1美元。

If the allowance account currently has a credit balance of , say , $ 4 , the month-end adjusting entry should be in the amount of $ 1 .

企业根据不同方法确定的坏账准备是坏账准备的现有余额，同时要考虑原有余额，并将原有余额调整为现有余额。

They ought to confirm present balance of provision for bad debts by different means , and meanwhile , consider present balance and adjust the original balance to present one .

坏账准备具有防范风险，抵御损失的特性，是企业防范应收账款风险的第一道屏障。

Have to guard against the risk of bad debts , to resist the loss of identity , is to guard against the risk of accounts receivable of the first barrier .

近年来，许多企业开始利用坏账准备会计政策进行盈余管理，导致上市公司会计信息质量下降，股票市场的发展受到扰乱。

In recent years , many companies started using the accounting policy for earnings management , the public company accounting information quality decreased . This disturbed the development of the stock market .