| 坏帐准备的计提及处理 |
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| 引用本文： | 李淑平,陈启勇,刘志霞. 坏帐准备的计提及处理[J]. 中原工学院学报, 1997, 0(Z1) |
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| 作者姓名： | 李淑平 陈启勇 刘志霞 |
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| 作者单位： | 郑州纺织工学院工商管理系，河南省科学院同位素研究所 |
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| 摘 要： | 本文就坏帐损失的确定、计提及核销几个问题从理论上进行了分析，并论述了其在实际工作中的具体运用及会计上的帐务处理。
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| 关 键 词： | 应收帐款，配比原则，稳键原则，坏帐损失，坏帐准备 |
Drawing Allowance for Doublful Accounts Embodying Conservation Principles |
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| Li Shuping Chen Qiyong Liu Zhixia. Drawing Allowance for Doublful Accounts Embodying Conservation Principles[J]. Journal of Zhongyuan Institute of Technology, 1997, 0(Z1) |
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| Authors: | Li Shuping Chen Qiyong Liu Zhixia |
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| Affiliation: | Zhengzhou Textile Institute 450007 PRC |
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| Abstract: | This article analyses such problems as determining,drawing and writing-off of doubtful accounts and gives a detailed illustration about its accounting procedures and its practical importances. |
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| Keywords: | accounts receivable matching principles conservation principles loss on bad debts allowance bad debts |
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