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(jì)提比率不同，使得采用應(yīng)收賬款余額百分比法計(jì)提壞賬準(zhǔn)備金的企業(yè)三级片网址免费看，采用雙重差額計(jì)提国产精品一区二区视频，許多費(fèi)用支出標(biāo)準(zhǔn)、所得稅国产无遮挡裸体免费视频不卡、收益分配比率在無(wú)行業(yè)差別的情況下久久亚洲精品人成综合网，在不同行業(yè)采用備抵法壞賬損失的企業(yè)其稅賦不均，且失去公平競(jìng)爭(zhēng)的基礎(chǔ)日本免费一区二区小视频。

Provision ratio as a result of the different provisions, making use of the percentage of accounts receivable balance of provision for bad debt reserve method of the enterprise, the difference between the use of double provision, many of the standard costs, income taxes, income distribution ratio in the absence of differences in the case of industries in different Allowance for bad debts using the industry method of its tax losses uneven, and the loss of the basis of fair competition.

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Assets: cash, tradable financial assets, note receivable, accounts receivable （provision for bad/doubtful debts）, prepaid accounts/prepayments/advances to suppliers, dividend receivable, interest receivable, other receivables, inventory; available-for-sale financial assets, hold-to-maturity investment, long-term accounts/note receivable, long-term equity investment, fixed assets （accumulated depreciation, impairment of fixed assets）, disposal of fixed assets, construction-in-process, intangible assets （accumulated amortization, impairment）, investment real estate, development expenditure, goodwill, deferred income tax assets, etc.

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

L。我們目前只限于采用一種方法計(jì)提壞賬準(zhǔn)備金不利與西方會(huì)計(jì)制度相銜接99精品视频在线播放。

The same circumstances, in order to "joint venture","owned" Provision for bad debts reserve the balance of accounts receivable may be 3% of total reported

為了正確執(zhí)行這一制度91视频精品免费品全正版，建議國(guó)家稅務(wù)機(jī)關(guān)和財(cái)政部門監(jiān)督和協(xié)助企業(yè)完善財(cái)務(wù)會(huì)計(jì)管理，協(xié)助企業(yè)加強(qiáng)賒銷業(yè)務(wù)的管理超碰在线黄色网站在线观看。

Second, the provision for bad debts reserve

目前一级国产特黄录像，我國(guó)只規(guī)定企業(yè)采用應(yīng)收贓款余擔(dān)分析法計(jì)提壞賬準(zhǔn)備金。

L. We are currently limited to the use of a method of provision for bad debts reserve adverse accounting system and the West converge.

應(yīng)收賬款余額分析法乱操视屏，并不十分符合會(huì)計(jì)的配比原則国产精品无码久久综合网爱天下。

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(dú)資"企業(yè)與國(guó)有企業(yè)間壞賬提取比率不同，加大了"合資"及"獨(dú)資"企業(yè)與國(guó)有企業(yè)間的收益的差異国产肏屄自拍，加大了國(guó)民收入分配的不均衡性国产古装一级牲交高潮片。其原因是"獨(dú)資"、"合資"企業(yè)與國(guó)有企業(yè)間應(yīng)付風(fēng)險(xiǎn)能力的差距加入日韩制服卡通自拍图。我國(guó)現(xiàn)行財(cái)會(huì)制度規(guī)定：農(nóng)業(yè)企業(yè)可按年終應(yīng)收賬款余額的1％計(jì)提壞賬準(zhǔn)備一级A片自慰超刺激无码，工商企業(yè)應(yīng)按應(yīng)收賬款的0.3％－0.5％計(jì)提壞賬準(zhǔn)備，對(duì)于一般企業(yè)來說JIZZ精品国产，如此少的壞賬準(zhǔn)備金是難以承擔(dān)壞賬帶來的風(fēng)險(xiǎn)的91精品www。