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在对应收账款分类进行论述的基础上,分析了形成坏账的主要原因。针对坏账准备的计量方式进行论述,结合会计实务实际操作情况,提出了准确计量坏账准备的相关方法,使坏账准备计量的偏差对经营成果及资产总额价值计量的影响最小。
On the basis of discussing the classification of accounts receivable, the paper analyzes the main reasons for the formation of bad debts. According to the measurement of bad debt provision and the actual operation of accounting practice, a method to accurately measure bad debt provision is put forward. The deviation of bad debt provision measurement has minimal impact on the operating results and the total value of assets.