坏账准备是指企业的应收款项(含应收账款、其他应收款等)计提的,是备抵账户。企业对坏账损失的核算,采用备抵法。在备抵法下,企业每期末要估计坏账损失,设置“坏账准备”账户。备抵法是指采用一定的方法按期(至少每年末)估计坏账损失,提取坏账准备并转作当期费用;实际发生坏账时,直接冲减已计提坏账准备,同时转销相应的应收账款余额的一种处理方法。
计提应收账款(account receivable)坏账准备(Bad debt reserves)是针对企业在不同的地区、行业等所需要承担的风险而定的,它不仅仅需要根据不同的客户计提不同标准的坏账准备(Bad debt reserves...
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... 应收利息 accrued interest receivable 其他应收款 accounts receivable-others 坏账准备 had debts reserve ...
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【相关导读】坏账准备(Provision for bad debts):企业应设置“坏账准备”会计科目,用以核算企业提取的坏账准备。
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坏账准备(allowance for uncollectible accounts): 是指用来抵消应收账款等应收项目的金额,反映的是资产无法收回现金而成为坏账的风险程度
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预提坏账准备 doubtful debt provision ; doubtful debts provision
坏账准备金 offset reserves ; bad debt preparatory cash
坏账准备计提比例 BDPR
做坏账准备的方向 DR OR CR
应收账款坏账准备测试 Accounts receivable bad test ; Bad debts receivable test
增提的坏账准备金 Additional bad debts provision for prior year ; Additional l bad debts provision for prior year
坏账准备率 Preparation's rate of bad debt
坏账准备制度 bad debt preparation system
坏账准备纳税调整额 Provision n for bad debts tax payment adjustment amount
They no longer reverse the impairment for fixed assets, intangible assets and other non-current assets, but reverse the provision for bad debts and inventories in previous accounting period.
具体表现为:具有防亏动机和扭亏动机的上市公司不再转回固定资产、无形资产等非流动资产减值准备,而是通过转回以前年度计提的坏账准备或存货跌价准备以达到避免亏损或扭亏为盈的目的。
参考来源 - 资产减值准则对上市公司盈余管理的影响研究·2,447,543篇论文数据,部分数据来源于NoteExpress
这就是所谓的坏账准备。
二是已发生的应收账款的管理,特别是坏账准备的管理。
One is accounts receivable management in sales, the other is the management on history acountable receivable, specially on reserve for bad debts.
这也会使银行降低坏账准备,从而增强当前业绩宣布期的利润。
That has allowed Banks to take lower bad-debt provisions, which has bolstered their profits in the current results season.
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