坏账准备的计提方法有应收账款余额百分比法、账龄分析法等几种，我国企业尤以前者应用较多。传统的教材资料对此概括为：坏账准备等于期末应收账款余额乘以坏账损失计提比例。其实这一表述不够全面确切严谨，只笼统地反映了最初第一期的情况和应提数，不能反映出后续计提情况 There are several methods of provision for bad debt provisions, such as the percentage of accounts receivable balance, aging analysis, etc., the Chinese enterprises especially the former application more. The traditional teaching material summarized as follows: the provision for bad debts equals the balance of accounts receivable at the end of the period multiplied by the provision for bad debts. In fact, this statement is not comprehensive and precise enough rigorous, only a general reflection of the first phase of the situation and the number should be raised, does not reflect the follow-up accrual