坏账准备

The Allowance for Doubtful Accounts often is described as a contra- asset account.

坏账准备是一个资产对冲账户。

An alternative approach preferred by some companies consists of computing the charge to uncollectible accounts expenses as a percentage of the net sales for the year.

估计不可收回的应收账款占销售净额的比率有些公司更喜欢通过估计不可收回的应收账款占销售净额的比率的方法计算坏账准备的数额。

The aging of receivables, however, tends to give a more reliable estimate of uncollectible accounts because of the consideration 第 62 页共 122 页大家网会计英语论坛 bbs.topsage.com/index_111.html ENGLISH LANGUAGE IN ACCOUNTING given to the age and collectibility of the specific accounts receivable at the balance sheet date.

按这种方法估计坏账准备比采用应收账款账龄分析法简单。但是账龄分析表提供的估计结果更可靠，因为它考虑了在资产负债表上某些具体的应收账款的账龄及其收回的可能性。

2Calculate first enterprise should calculating bad account prepare and work out accountant journalize in this issue.

计算甲企业本期应计提的坏账准备并编制会计分录。

Our country's financial system requires the use of the percentage of accounts receivable balance of provision for bad debt reserve method, the ratio of its different provision, such as agricultural enterprises, construction companies, real estate development enterprise provision ratio of 1%; foreign cooperative enterprises 2 %; foreign-invested enterprises do not exceed 3%; other industries by 0.3%-0.5% Provision for bad debts reserve.

"合资"及"独资"企业与国有企业间坏账提取比率不同，加大了"合资"及"独资"企业与国有企业间的收益的差异，加大了国民收入分配的不均衡性。其原因是"独资"、"合资"企业与国有企业间应付风险能力的差距加入。我国现行财会制度规定：农业企业可按年终应收账款余额的1％计提坏账准备，工商企业应按应收账款的0.3％－0.5％计提坏账准备，对于一般企业来说，如此少的坏账准备金是难以承担坏账带来的风险的。

Therefore, the provision of bad debt and stock write-down will be the main means of earning management under new accounting policies.

因此，执行新资产减值会计政策后，坏账准备及存货跌价准备转回将会是上市公司进行盈余管理的主要手段。

It also discusses the application of CGU. It is evident there are some differences between the regulation and the accounting practice of public corporations. The difference is resulted from the lack of maneuverability for the specific principle. At the same time, the intention of profit manipulating of management and unperfected market also contribute to the difference expanding.

从《企业会计制度》颁布实施以来，上市公司在减值会计中进行了大量的实践和处理，本文分别对八项资产减值计提的依据、制度规定和技术要求进行了分析，结合理论要求与上市公司实务操作中的一些做法，并参考国外上市公司的减值会计处理，着重分析了：应收款项坏账准备计提比例的公允性和上市公司利用它调节利润的行为、固定资产减值准备中可收回金额的确定、使用价值的计量以及现金产生单元的应用、在建工程减值损失的计量。

The only practicable alternative, therefore, is to credit a separate account called Allowance for Doubtful Accounts with the amount estimated to be uncollectible.

唯一可行的办法，是单独设置&坏账准备&账户，通过贷记该账户来反映估计的不可收回的应收账款数。

The only practical alternative, therefore, is to credit a separate account called "Allowance for Doubtful Accounts" with the amount estimated to be uncollectible.

因此惟一可行的办法是将预计坏账额贷记一个独立账户，叫&坏账准备&。

The larger the allowance established for doubtful accounts, the lower the net valuation of accounts receivable will be.

提取的坏账准备是基于以往经验的一个估计数，确定的坏账准备越大，应收账款资产的价值就越低。

For a big chunk of credit-card losses; the number of filings (and thus charge-off rates) would be rising again, whether

年美国个人破产法的一个改动使得破产登记急速下降，而后引起了信用卡大规模的亏损。

Eph. 4:23 And that you be renewed in the spirit of your mind

弗四23 而在你们心思的灵里得以更新