提取坏账准备必要性的研究.docVIP

提取坏账准备必要性的研究 摘 要 企业都是为了应对日益加剧的竞争。从而不断扩大销售数量，降低产品存货，甚至不得不为对方提供商业信用来实现企业发展下去的沉重代价，有的甚至以赊销等优惠方式来销售企业商品，并进一步导致企业产生大量应收账款，可以是呆账、坏账。这些企业所拥有的应收账款债务经营状况都是良莠不齐的，资信状况和经营能力也是不尽相同的，它们给应收账款的回收增添了不稳定不和谐的因素。然而企业提取坏账准备了，就可以将企业坏账损失的风险分散到各期，可以使得不能收回的坏账及时得到更加合理的处理，就均衡了各期的损失负担，并且利于财会人员对成本进行分析、测算、计划等企业管理活动。提取坏账准备理所当然成为必要性的研究。 本研究主要对坏账处理的会计方法进行探讨，我们设想对坏账损失处理方法进行改进，找出坏账损失产生及控制不善的原因，从而提出如何加强坏账损失管理的个人对策。 关键词：应收账款；坏账损失；坏账准备；坏账处理；赊销 论文类型：研究应 Study on Extraction of bad debts of necessity ABSTRACT Extract the neccessity of the provision for bad debts,I concluded the following aspects: The one hand, with the rapid development of science and technology and enterprise, the market competition is aiso increasing, marking credit this commercial credit exist to enhance the market competitiveness of enterprises. On the other hand will aiso have a huge credit risk, which will form a large number of receivables. Receivables there may not be recovered because of a number of objective and subjective and reasons, will form a bad debt losses,it would seriously affect the normal business activities, seriously affect the normal business activities, seriously restricting the development of an entrprise. You can deal with the problem of bad debts has become a business accounting problem can not be ignored.With the popularity of computerized accounting aiso difficult to manage bad debt losses are gradually increasing, there is fraud in the name of bad debt iosses, the provision for bad debts subject increasingly exposeld as a shield irregularities increasingly and more. Overall, these enterprises are in response to growing competition. Thereby expanding the number of sales, reduce product inventory, and even had to each other to provide commercial credit to enterprises develop a heavy price, and some even to credit and other promotions to sell corporate goods, and lead to further generate a large number of receivablescan be for doubtfui and b