坏账损失是指企业确定不能收回的各种应收款项,企业坏账损失根据《财政部关于建立健全企业应收款项管理制度的通知》(财企[2002]513号)的规定确认。
...用状况进行调查和 判断2、恰当估计坏账损失 坏账或呆账(Bad debts or uncollectible accounts) 坏账损失(Loss on bad debts) 应收账款的可实现净额 二、应收账款的入账金额及账务 处理(一)商品交易的有关条件1、商业折扣( Trade discount ) 指从企业商...
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... Standard Costs标准成本 Losses ftom Uncollectible Accounts 坏账损失 Depreciation Methods 折旧方法 ...
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...金效率 坏账损失 [gap=2113]Key words: account receivable, business risk, efficiency of the fund, the bad account losing ...
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[资料文献]会计专业术语汇集_会计_天涯社区 ... Allowance for uncollectible accounts 坏账准备 Uncollectible accounts expense=bad debts 坏账损失 Accumulated depreciation =allowance for depreciation 累计折旧 ...
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对希腊的企业或者企业的子公司的贷款也有可能成为坏账损失。
Loans to Greek companies, made either directly or by their Greek subsidiaries, might also go bad.
根据以往经验,坏账损失预估为赊销净值的一定百分比。
Based upon past experience, the uncollectible accounts expense is estimated at some percentage of net credit sales.
另一种办法叫损益表法,重点放在预估当期的坏账损失上。
An alternative method, called the income statement approach, focuses upon estimating the uncollectible accounts expense for the period.
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