应收账款与坏账准备（Accounts receivable and bad debt reserves）.docVIP

应收账款与坏账准备（Accounts receivable and bad debt reserves） With the rapid development of science and technology enterprises, the market competition increasing, this kind of credit business credit on the one hand to enhance their market competitiveness, on the other hand will also bring huge credit risk (i.e., the formation of a large number of accounts receivable). And the receivable accounts may not recover, will form bad debt losses, seriously affect the normal operation of enterprises, restricting the development of enterprises. The disposal of bad debt loss has become a problem that can not be ignored in enterprise accounting. Major accounting methods in dealing with bad debt losses in the direct write off method and allowance method. This article mainly carries on the research to the above two processing methods merits and demerits, hoping to reduce the bad debt loss with the reasonable processing method. Key word Accounts receivable, loss of bad debts, bad debts, the direct write off method, allowance for With the further development of market economy, the market competition is becoming more and more fierce, and the competition that enterprises face is becoming more and more fierce and globalization. Enterprises must constantly open up new markets in order to win in the competition. The formulation and adoption of new sales policies, the sale of goods on credit as a means of attracting customers and expanding sales, are increasingly being adopted by enterprises. Such sales can play a promotional role in the majority of cases, fully excavate and expand sales with the production capacity of enterprises, and increase product market share, improve the competitiveness of enterprises, increase profits, but there are also many problems and hidden dangers. Credit sale, although it is the promotion means of enterprise under market economy condition at present, but some of the loan can not be received, it forms bad debt loss. The analysis of the advantages and disadvantages o