坏账损失

因此，如何为淄博市邮政储蓄银行建立小额信贷风险防范体系，以减少坏账损失，降低逾期率，已成为当务之急，也是本文研究的重点。

Therefore , it is urgent for Postal Savings Bank of Zibo to establish a micro-credit business risk prevention system to reduce bad debt losses and reduce overdue rates .

企业实际发生的坏账损失，超过上一年度计提的坏账准备部分，可列为当期的损失；

The portion of the actual bad debt losses incurred by an enterprise which exceeds the bad debt provisions of the preceding year may be itemized as a loss in the current year ;

浅论企业坏账损失与坏账准备

On The Loss and Preparation of Enterprise 's Bad Account

浅析医院坏账损失的核算方法

Analysis on the check method of the bad debts loss in the hospital

备抵账户估价越大，记入坏账损失的当期支出就越大。

The larger the valuation allowance , the larger the current charge to uncollectible accounts expense .

坏账损失是由于赊销给无力支付账款的客户而形成的。

Selling goods on credit cause uncollectible accounts expense to customers who fail to pay their bills .

备抵法是按期估计坏账损失，形成坏账准备。

Allowance for bad debts is estimated that loss of time , the formation of bad debts .

信用卡是一种支付工具的同时更是信贷工具，利息收入是信用卡的主要盈利来源，坏账损失是信用卡的主要支出来源。

For the credit card , the main income is interest and the main loss is bad loan .

信用销售会产生应收账款管理成本，同时带来坏账损失的风险。

Credit sales will have accounts receivable management costs , and brings the risk of loss of bad debts .

根据以往经验，坏账损失预估为赊销净值的一定百分比。

Based upon past experience , the uncollectible accounts expense is estimated at some percentage of net credit sales .

对坏账损失核算的几点认识浅议应收帐款的管理&对坏账准备金的思考

Thoughts on Reserve for Bad Debts Related to Tax Some Points on Business Accounting for Loss of Bad Debts

为了更取信于投资者，银行往往会刻意少报坏账损失，它们在这方面声名狼藉。

Banks are notorious for underreporting loan losses tied with bad bets in an attempt to look healthier to investors .

如果9月的赊销额达1美元，记录坏账损失的月末调整会计分录为

If credit sales for September amount to $ 1 , the month-end adjusting entry to record uncollectible accounts expense is

另一种办法叫损益表法，重点放在预估当期的坏账损失上。

An alternative method , called the income statement approach , focuses upon estimating the uncollectible accounts expense for the period .

预估的信用损失在每个会计期末才结转到坏账损失账户。

The estimated expense of credit losses is charged to the Uncollectible Accounts Expense account at the end of each accounting period .

应收账款风险的衡量包括：放弃其它赢利机会的损失、企业负担的费用、坏账损失。

Measurement of account receivable risk contains loss to give up other profit opportunity , expense burdened by enterprises , bad debt loss .

应收及预付项目：应收票据、应收账款及坏账损失的核算；

Should collect and prepay the project : The checking and calculating of the bill receivable , account receivable and bad account loss ;

当某一客户的账款被确定无法收回，该账款被直接核销，记入坏账损失账户，如下

When a particular customer 's accounts is determined to be uncollectible , it is written off directly to Uncollectible Accounts Expense , as follows

进行合同审定，建立信用评价标准，管理资金收支，三年多来未发生坏账损失。

To contract approval , the establishment of credit evaluation standards , management of funds accounts , more than three years did not happen debts .

上述分录中借记的坏账损失像其他费用一样结转到收益汇总账户。

Account created by the debit part of the entry is closed into the Income Summary account in the same manner as any other expense account .

满足这些标准并在账簿中记录的或有损失的例子是从应收账款中估计的坏账损失。

An example of a loss contingency that usually meets these criteria and is recorded in the accounts is the estimated loss from doubtful accounts receivable .

介绍了会计谨慎性原则在我国存货计价、固定资产折旧、坏账损失的核算以及资产减值中具体运用的情况。

Introduces the conditions of concrete application of accounting cautiousness principle in inventory pricing , fixed asset depreciation , business of bad debt loss and asset decrement .

为了购买这些贷款，四大资产管理公司发行了年利率为2.25%的特别国债，使得国有银行可以用坏账损失换取能够产生收入的资产。

In exchange for the loans , the AMCs issued special bonds , earning 2.25 per cent a year , allowing the banks to swap losses for income-generating assets .

坏账损失记录在某一应收账款确定没有价值的当期，而非销售发生的当期。

Uncollectible accounts expense is recorded in the period in which individual accounts receivable are determined to be worthless rather than in the period in which the sakes were made .

从坏账损失的确认、计提坏账准备的应收账款范围、坏账损失的核算和存在问题及对策几方面进行了阐述与分析，希望坏账损失的核算能够更加准确。

The article expounds the verification and the checking of bad debt loss and the problems existing in checking bad debt loss , and then presents the countermeasures to guarantee a more accurate checking .

浅论新旧会计制度坏账损失核算差异坏账处理与业绩考核

An Understanding of Accounting Difference in the Loss by Bad Accounts Between the New Accounting System and the Old One The treatment of unrecoverable accounts and evaluation of the achievement of management and administration personnel

企业的会计政策一般包括：外币折算、收入的确认、所得税会计、存货计价、借款费用的核算、长期投资的核算以及坏账损失的核算等几个方面。

There are some parts in corporation accounting policy : foreign currency exchange , revenue confirming , income tax accounting , inventory costing , loan expense accounting , long-term investment accounting and bad debt accounting .

企业应充分估计可能发生的坏账损失将对损益造成的影响，按期提取坏账准备以分解坏账损失风险。

Enterprises should be fully estimated bad debt losses that may occur will be the impact of gains and losses , bad debts on schedule extract prepared to break down the risk of bad debt losses .

企业控制信用交易风险，最大额度、最快速度的收回应收账款，避免坏账损失的方法是制定完善的信用政策。

The way of enterprise to control the risk of credit transaction , the largest amount , the fastest speed recovery accounts receivable and bad debts to avoid losses is setting a series of perfect credit policies .

通过对应收账款形成、作用的分析，确定应收账款管理的目标，在此基础上，建立适用的应收账款管理方法，使企业能做好对应收账款的管理，减少坏账损失。

Through analysis on the formation and effect of receivables , the author sets the target of receivable management , based on which appropriate management method of receivables is set up so as to improve management of receivables and decrease loss due to bad debts .