坏帐损失

注册会计师对坏帐损失的审计

Reistered Accountants ' Auditing Responsibility for Dab Debt Losses

银行等金融机构可以由此避免增加坏帐损失；

Financial institutions such as banks can decrease the risk of bad debts .

坏帐损失的核算方法为个别认定法。

The company 's accounting method of bad debt loss is adopted by the specific identification .

企业的坏帐损失，应当计入管理费用。

Enterprises with foreign investment shall charge losses arising from bad debts to general and administrative expenses .

本文就坏帐损失的确定、计提及核销几个问题从理论上进行了分析，并论述了其在实际工作中的具体运用及会计上的帐务处理。

This article analyses such problems as determining , drawing and writing-off of doubtful accounts and gives a detailed illustration about its accounting procedures and its practical importances .

分析了应收账款带来的企业效益下滑等危害，并有针对性地提出细化收账政策和完善收账措施等相应的管理办法，以提高应收账款的管理质量，尽可能减少坏帐损失。

This text analyses harms caused by enterprises ' descending profits , and puts forward some measures of perfection of collecting accounts in order to promote the management quality of receivable account and avoid losses of bad account .

全国金融服务公司在坏帐贷款方面损失数十亿美元，其放款行为受到指控。

Countrywide has lost billions on bad loans , and its lending activities are the target of lawsuits .

经确认无法收回的应收帐款，已提坏帐准备金的，应当冲销坏帐准备金；未提坏帐准备金的，应当作为坏帐损失，计入当期损益。

Any account receivable , proved to be definitely uncollectible according to state regulations , shall : be recognized as bad debts and written off against provision for bad debts or charged to current profit or loss , if such provision is not set up .