自从实行计提坏账准备制以来，其计算方法和过程一直备受关注。但是各种会计教材和参考书计提方法和过程总是仁者见仁，智者见智，始终没有一个统一而又简便的公式供读者掌握。为此笔者在参考很多教科书的基础上，总结出一个简便好用的公式，这个公式就是：本年实提数＝本... Since the implementation of provision for bad debt reserve system, its calculation method and process have been of great concern. However, all kinds of accounting textbooks and reference methods and procedures are always benevolent, wise wise, there is always no unified but simple formula for readers to master. To this end I refer to a lot of textbooks on the basis of summed up a simple and easy to use formula, this formula is: the actual number of this year = ...