The aging analysis of accounts receivable in accordance with the law is the length of time to phase into the calculation of reserve for bad debts, accounts receivable, taking into account both the length of time in arrears, but also taking into account the structure of the balance of accounts receivable, the provision for bad debts Gold is more accurate and reasonable.

由于規(guī)定計提比率不同色呦呦在线观看1区2区，使得采用應收賬款余額百分比法計提壞賬準備金的企業(yè)久久性激情，采用雙重差額計提，許多費用支出標準中国农村妇女HDⅩXX、所得稅、收益分配比率在無行業(yè)差別的情況下人人漂人人操，在不同行業(yè)采用備抵法壞賬損失的企業(yè)其稅賦不均国内机关自拍视频在线观看，且失去公平競爭的基礎。

At present, only requires businesses to use more than money receivable analysis tam provision for bad debts reserve.

L日本屄视频。我們目前只限于采用一種方法計提壞賬準備金不利與西方會計制度相銜接欧美乱人伦中文视频在线观看。

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.

"合資"及"獨資"企業(yè)與國有企業(yè)間壞賬提取比率不同，加大了"合資"及"獨資"企業(yè)與國有企業(yè)間的收益的差異国内日韩免费在线一级片，加大了國民收入分配的不均衡性在线免费黄色视频。。其原因是"獨資"、"合資"企業(yè)與國有企業(yè)間應付風險能力的差距加入一级A片免观看。我國現行財會制度規(guī)定：農業(yè)企業(yè)可按年終應收賬款余額的1％計提壞賬準備亚洲图片欧美色视频，工商企業(yè)應按應收賬款的0.3％－0.5％計提壞賬準備，對于一般企業(yè)來說AAA国产精品久久久免费，如此少的壞賬準備金是難以承擔壞賬帶來的風險的国产综合精品一区二区。

allowance for doubtful accounts, provision for bad debts：壞帳準備

16. affiliate 關聯方 | 17. allowance for doubtful accounts, provision for bad debts壞帳準備 | 18. allowance method備抵法

bad debts：呆帳

在制品 work-in-progress | 呆帳 bad debts | 呆帳準備 provision for bad debts

Asset Reorganizing：再婚是......資產重組

結婚是......或有負債 Contingent Liability | 再婚是......資產重組 Asset Reorganizing | 自己設小金庫是......計提壞帳準備 Provision for Bad Debts