
“壞賬準(zhǔn)備”是資產(chǎn)類(備抵)科目,反映企業(yè)應(yīng)收款項(xiàng)的壞賬準(zhǔn)備,可按應(yīng)收款項(xiàng)的類別進(jìn)行明細(xì)會(huì)計(jì)處理。資產(chǎn)負(fù)債表日(期末),若有應(yīng)收款項(xiàng)發(fā)生減值的,按應(yīng)減記的金額,貸記“壞賬準(zhǔn)備”科目。本期應(yīng)計(jì)提的壞賬準(zhǔn)備大于“壞賬準(zhǔn)備”賬面余額的,應(yīng)按其差額計(jì)提;應(yīng)計(jì)提的壞賬準(zhǔn)備小于“壞賬準(zhǔn)備”賬面余額的差額做相反的會(huì)計(jì)分錄。對(duì)于確實(shí)無(wú)法收回的應(yīng)收款項(xiàng),按管理權(quán)限報(bào)經(jīng)批準(zhǔn)后確認(rèn)為壞賬,轉(zhuǎn)銷應(yīng)收款項(xiàng)時(shí),應(yīng)借記“壞賬準(zhǔn)備”科目。“壞賬準(zhǔn)備”科目期末貸方余額,反映企業(yè)已計(jì)提但尚未轉(zhuǎn)銷的壞賬準(zhǔn)備。
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(一)辦理會(huì)計(jì)事務(wù)的組織方式
案例:汽車變煙煤