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纵观目前的会计辞书和教科书,“果帐”无一不是“坏帐”的同意语。为了在会计实务中减少呆帐的存在和避免坏帐的发生,在理论上应明确区分呆帐和坏帐。一、呆帐和坏帐的区别其一,二者性质不同。呆帐,是企业在一定时期内迟迟不能收回的应收款项(没有已无法收回的意思)。经过企业努力催收和外部条件的变化,债务人得以清偿,呆帐就转变成了“活帐”。坏帐,是呆帐恶性发展的结果(债务人破产、倒闭,无力偿还)。为了区分呆帐和坏帐,不妨在财会制度中明确规定:凡是一年以上的应收款项作果帐处理,凡是确定已无
Looking at current accounting vocabularies and textbooks, all “debt accounts” are not “bad debts”. In order to reduce the existence of bad debts and avoid the occurrence of bad debts in accounting practice, it is theoretically necessary to make a clear distinction between bad debts and bad debts. First, the difference between bad debts and bad debts is different. Bad debts are receivables that the company has been unable to recover for a certain period of time (there is no means to recover them). After the company’s efforts to collect and changes in external conditions, the debtor was able to pay off, and the bad debts were transformed into “living accounts.” Bad debts are the result of the vicious development of bad debts (debtors bankruptcy, bankruptcy, inability to repay). In order to distinguish between bad debts and bad debts, it may be stipulated in the accounting system that any account receivable of more than one year should be treated as a debit account.