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新会计准则在对各企业的经济业务进行涵盖的同时还实现了与国际会计准则的趋同,对传统会计准则的会计理念和财务理念进行了创新。同样,在坏账准备方面,新会计准则也发生了变化。笔者通过分析坏账准备的内涵及其会计核算的有关变化,结合在实务中对坏账准备的确认需要较强的职业判断能力,提出了坏账准备会计估计的方法,并对其实际应用进行解析。
The new accounting standards, while covering the economic activities of various enterprises, have also achieved convergence with international accounting standards and have innovated the accounting concepts and financial concepts of traditional accounting standards. Similarly, new accounting standards have also changed in the area of bad debt provisions. By analyzing the connotation of bad debt provision and the related changes in accounting, combined with the confirmation of bad debt provision in practice, the writer needs a strong ability of professional judgment, and put forward the method of accounting estimate of bad debt provision, and analyzes its practical application.