当前位置:财税问题 >
實(shí)務(wù)
问题已解决
年末應(yīng)該怎么計(jì)提壞賬準(zhǔn)備
![](https://member.chinaacc.com/homes/resources/images/home/avatar/8.jpg)
![](/wenda/_nuxt/img/iconWarn.60bd4fe.jpg)
![](https://pic1.acc5.cn/010/24/91/39_avatar_middle.jpg?t=1651203989)
您好,年末應(yīng)計(jì)提壞賬準(zhǔn)備計(jì)算,一般采用應(yīng)收帳款余額百分比法,即按應(yīng)收賬款余額的一定比例計(jì)算提取壞賬準(zhǔn)備金的方法.計(jì)算公式:
年末應(yīng)計(jì)提的壞賬準(zhǔn)備金額=當(dāng)年年末應(yīng)收賬款余額×百分比+壞賬準(zhǔn)備的借方余額-壞賬準(zhǔn)備的貸方余額.具體賬務(wù)處理為:
(1)年末計(jì)提壞賬準(zhǔn)備時(shí):
①年末應(yīng)計(jì)提的壞賬準(zhǔn)備數(shù)>0
借:信用減值損失
貸:壞賬準(zhǔn)備
②年末應(yīng)計(jì)提的壞賬準(zhǔn)備數(shù)<0
借:壞賬準(zhǔn)備
貸:信用減值損失
③年末應(yīng)計(jì)提的壞賬準(zhǔn)備數(shù)=0,則不作會(huì)計(jì)分錄
企業(yè)應(yīng)當(dāng)定期于每年年度終了,對(duì)應(yīng)收款項(xiàng)進(jìn)行全面檢查,預(yù)計(jì)各項(xiàng)應(yīng)收款項(xiàng)可能發(fā)生的壞賬準(zhǔn)備,對(duì)預(yù)計(jì)不能收回的應(yīng)收款項(xiàng),應(yīng)當(dāng)計(jì)提壞賬準(zhǔn)備.企業(yè)會(huì)計(jì)準(zhǔn)則規(guī)定,對(duì)壞賬損失的核算,采用備抵法.
2020 01/06 14:32
![](/wenda/img/newWd/sysp_btn_eye.png)