| 坏帐损失会计处理存在的问题及其改进 |
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| 引用本文： | 周婧. 坏帐损失会计处理存在的问题及其改进[J]. 长沙理工大学学报(社会科学版), 2001, 16(1): 60-63 |
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| 作者姓名： | 周婧 |
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| 作者单位： | 长沙电力学院财经系!湖南长沙41077 |
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| 摘 要： | 坏帐损失的会计处理直接影响着企业的损益计算及应纳税额 ,以至会计信息的真实性。现行制度对坏帐损失会计处理的规定较为保守 ,适时调整相关政策以满足市场经济发展的需要 ,已迫在眉睫
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| 关 键 词： | 坏帐损失 坏帐准备 会计处理 |
The Existing Problems of Accounting Disposition of Bad Debts Losses and Its Improvement |
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| ZHOU Jing. The Existing Problems of Accounting Disposition of Bad Debts Losses and Its Improvement[J]. Journal of Changsha University of Science & Technology, 2001, 16(1): 60-63 |
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| Authors: | ZHOU Jing |
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| Abstract: | The Accounting Disposition of Bad Debts Losses directly affects the accounting of loss and gain and the amount of taxes to be paid,as well as the genuineness of the accounting information.The regulations of the existing system of the accounting disposition of bad debts losses are more or less conservative.It's high time to adjust the corresponding policies to meet the needs of the development of market economy. |
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| Keywords: | bad debts loses bad debts provision accounting dispositon |
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