The standard requires companies provision for accounts receivable balance method percentage method, the net percentage of credit sales method and the aging analysis of three methods.
该准则规定企业计提坏账准备的方法有应收账款余额百分比法、赊销净额百分比法和账龄分析法三种方法。
Not all accounts receivable can be passed on, all can be avoided, so must be provision for bad debts.
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.
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。
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