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其他应收款是企业非购销业务中所形成的应收债权,是一项包含较多内容的流动资产。按照《企业会计制度》规定,其他应收款也应该计提坏账准备,但相关制度并没有对此作详细说明,本文就其坏账准备计提范围、账务处理以及计提坏账准备对会计信息的影响等谈谈自己的看法。一、其他应
Other receivables are debt receivables formed in the non-purchase business of the company. It is a current asset that contains more content. According to the “Accounting System for Business Enterprises”, other receivables should also be provided for bad debts, but the relevant system does not provide detailed explanations. This article provides the scope of bad debt provision, accounting treatment, and provisions for provision for bad debts. The impact and so on talk about their own views. One, other should