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为体现会计的谨慎性要求，现行行业会计制度规定，企业年末可按应收账款余额的一定比例计提坏账准备，计入管理费用。这一规定从计提范围上看是非常明确的，即计提坏账准备的范围仅限于应收账款。计提坏账准备的基数则不够明确，是按应收账款总账余额计提，还是按应收账款明细?
In order to reflect the cautious requirements of accounting, the existing industry accounting system stipulates that the enterprise may accrue the bad debt provision according to a certain percentage of the balance of accounts receivable at the end of the year and charge it into the administrative expenses. This provision is very clear from the scope of accrual that the provision for bad debt provisions only limited to accounts receivable. Basis of provision for bad debts is not clear enough, according to the balance of accounts receivable ledger, or according to accounts receivable details?