财政部在《股份有限公司会计制度有关会计处理问题补充规定》中规定了应收款项提取坏账准备的处理方法。要求股份有限公司应以“应收账款”和“其他应收款”的合计数为基数 ,按适当的方法计提坏账准备 ,并计入管理费用。笔者认为 ,该规定仍有其不尽完善之处。作为与应收账款和 The Ministry of Finance stipulates in the “Supplementary Provisions on the Accounting Treatment Issues of Accounting System of Joint Stock Limited Companies” for the preparation of bad debt provisions for receivables. It is required that a joint stock company should withdraw the bad debt provision according to the total amount of “accounts receivable” and “other accounts receivable”, and calculate the management expenses according to the appropriate method. The author believes that the provisions still have their imperfections. As with accounts receivable and