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reserve for uncollectible accounts
相关语句
  坏帐准备
     Talk On underta king Unit Should Total Reserve For Uncollectible Accounts Of Receivable Account
     谈事业单位应收账款也应计提坏帐准备
短句来源
  “reserve for uncollectible accounts”译为未确定词的双语例句
     Accounting Treatment of Reserve for Uncollectible Accounts
     坏帐准备计提的会计处理方法
短句来源
     This paper analyses the importance of undertaking unit totaling reserve for uncollectible accounts of receivable account in accounting.
     本文对事业单位会计核算中应收账款计提坏账准备的重要性进行了分析;
短句来源
  相似匹配句对
     The Right of Reserve
     沉默的权利
短句来源
     Grain Reserve Ecology.
     储粮生态
短句来源
     On Selection of the Athletic Reserve Forces
     竞技体育后备力量的选材
短句来源
     On the Reserve Forces of the Boxing in Zhejiang
     对浙江省拳击运动后备力量的研究
短句来源
     Accounting Treatment of Reserve for Uncollectible Accounts
     坏帐准备计提的会计处理方法
短句来源
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It is discussed for the theoretical foundation,accounting measurement,recording and reporting of reserve for uncollectible accounts, and pointed out that reserve for uncollectible accounts embodies the spirit of acornal basis, relevancy and matching principles, and strethens the usage of accounting information. For the inevitable outcome of business credit,there are two methods which can be applied for accounting them: the reserve and the direct write-off method. Accounting treatment of reserve...

It is discussed for the theoretical foundation,accounting measurement,recording and reporting of reserve for uncollectible accounts, and pointed out that reserve for uncollectible accounts embodies the spirit of acornal basis, relevancy and matching principles, and strethens the usage of accounting information. For the inevitable outcome of business credit,there are two methods which can be applied for accounting them: the reserve and the direct write-off method. Accounting treatment of reserve for uncollectible accounts should be measured depending on sell on credit, recorded in the contra-asset account, Reserve for Uncollectible Accounts, so as to maintain the mechanism of ledger account controlling its subsidiary ledger accounts, and reported at negative under current asset items in balance sheet.

论述了坏帐准备计提的理论依据以及会计的计量、记录和报告。认为计提坏帐准备体现了权责发生制原则、相关性原则和配比性原则,增强了会计信息的有用性。坏帐的会计处理有两种方法可供选择:一种是备抵法,另一种是直接摊销法。坏帐准备的会计处理,在计量上应以赊销额为基础;在记录时应设立“坏帐准各”这一资产备抵帐户,以保证总帐控制所属明细帐这一机制不被破坏;在报告时应在资产负债表中的流动资产项下以负数反映出来。

This paper analyses the importance of undertaking unit totaling reserve for uncollectible accounts of receivable account in accounting.lt also states the problems and relevant solving methods in accounting. Receivable account should strengthening management after undertaking unit performing system of right and obligation. It s difficult for uncollectible accounts to represent the bad debts for receivable account in normal reports.In allusion to the problem this paper puts...

This paper analyses the importance of undertaking unit totaling reserve for uncollectible accounts of receivable account in accounting.lt also states the problems and relevant solving methods in accounting. Receivable account should strengthening management after undertaking unit performing system of right and obligation. It s difficult for uncollectible accounts to represent the bad debts for receivable account in normal reports.In allusion to the problem this paper puts forward some opinions.

本文对事业单位会计核算中应收账款计提坏账准备的重要性进行了分析;并着重论述了核算中存在的问题及其处理方法。事业单位执行权责发生制后,体现在帐面的应收账款需强化管理,处理呆死帐在正常报表中很难体现出应收账款的坏帐情况和本部门的管理,本文就此问题谈一谈看法。

 
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