坏账准备（Bad debt provision）.doc

坏账准备（Bad debt provision） F97 Overview of bad debt reserves Bad debt provision refers to the receivable (including accounts receivable, other receivables, etc.) of an enterprise, and is a reserve account. Enterprises accounting for bad debt losses, with allowance for. The allowance for enterprises, the end of each period to estimate the loss of bad debts, set up "bad debts" account. The allowance law refers to the use of certain methods to (at least at the end of each year) to estimate the loss of bad debts, bad debts and prepare for the expenses of the current period. In the event of a bad debt, a method for directly reducing the provision for the provision of bad debts and selling the corresponding accounts receivable balance at the same time. Catalog basic feature Differences in accounting treatment and tax handling of bad debt preparation On the audit of bad debts Income tax treatment for bad debt reserves Provision for bad debts for other receivables basic feature The high development of commercial credit is one of the important characteristics of market economy. The development of commercial credit will inevitably lead to bad debts at the same time as the increase of sales income. Bad debts refer to the very small amount of receivables that an enterprise cannot recover or recover. Bad debt losses are caused by bad debts. [Edit] the difference between bad debt preparation, accounting treatment and tax treatment The purpose of accounting system is to provide real and complete financial information for the users of accounting information, and the purpose of tax law is to ensure the fiscal revenue of the country, and use tax lever to carry out macro regulation. Because of the different purposes, the principles that follow are necessarily different. Differences in purpose lead to differences in accounting and tax laws for handling bad debt reserves. The author makes a comparison between the accounting treatment and the tax treatment of the bad debt reserve from the