| 谈坏账准备的核算方法 |
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| 引用本文： | 何学锋.谈坏账准备的核算方法[J].集宁师专学报,2009,31(4). |
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| 作者姓名： | 何学锋 |
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| 作者单位： | 集宁师范学院,计财处,内蒙古,乌兰察布市,012000 |
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| 摘 要： | 坏账准备的计提方法主要有"余额百分比法"、"账龄分析法"和"销货百分比法",笔者运用实例分析了坏账准备的核算以及计提坏账准备应注意的问题。
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| 关 键 词： | 坏账准备 余额百分比法 账龄分析法 销货百分比法 |
Talks on Calculating Methods of Dead account Preparation |
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| HE Xue-feng.Talks on Calculating Methods of Dead account Preparation[J].Journal of Jining Teachers College,2009,31(4). |
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| Authors: | HE Xue-feng |
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| Institution: | HE Xue-feng; |
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| Abstract: | The main methods of dead account preparation are the percentage of balance,the analysis of the account age and the percentage of the goods sold.The writer analyse the calculation of it and some problems we have to pay attention to with some examples. |
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| Keywords: | dead account preparation the percentage of balance the analysis of the account age the percentage of the goods sold |
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