坏账准备的计提方法（Calculation method of bad debt reserve）.docVIP

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坏账准备的计提方法（Calculation method of bad debt reserve）.doc

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坏账准备的计提方法（Calculation method of bad debt reserve）

坏账准备的计提方法（Calculation method of bad debt reserve） Bad debt provision (I) percentage of balances This is the method of estimating the loss of bad debts according to a certain percentage of the balance of the final accounts receivable. The percentage of bad debts is determined by the enterprise based on past information or experience. The percentage of balance, the enterprise should be at the end of each accounting period according to the final balance of accounts receivable and the bad debt rate is estimated at the end of the allowance for doubtful accounts should balance it with existing account balance of bad debts before the adjustment of the difference is due to the bad debt preparation amount. A formula for calculating the provision for bad debts by means of the balance percentage method 1. the calculation formula of the bad debt reserve for the first time: Bad debt provision for the current period = balance receivable at the end of the period * bad debt reserve percentage 2. after calculation of bad debt provision: Bad debt provision for the current period = = the amount of bad debt provision (+ -) bad debt ready account debit balance (or credit balance) for the current account receivable Example: Taishan enterprises at the end of 2006, accounts receivable balance of 800000 yuan, according to the characteristics of enterprise risk estimation proportion for bad debts of accounts receivable balance of 0.4%.2007 years of the end of the year 4000 yuan of bad debts, accounts receivable balance of 980000 yuan. The loss of bad debts in 2008 was 3000 yuan, and 2000 yuan was recovered in the previous year. The balance of accounts receivable at the end of the year was $600000. Assuming that the provision for bad debt was in early 2006, the balance was 0. Requirements: calculate the annual bad debt preparation and prepare accounting entries. Solution: (1) bad debts should be prepared in 2006, =800 000 * 0.4%=3 200 (yuan) According to the above calculation results, the fol