1、提取坏账准备几种方法的比较研究提取坏账准备几种方法的比较研究 摘要：坏账准备的计提就是计算和提取。按规定的比率与规定的基数相乘计算提 取，列入某科目是指在一个规定的基数上（如支付的合法员工薪酬） ，乘以规定 的比率（如敷衍 福利费全国规定的都是工资的 14） ，按此方式计算出来的就是 应提取的敷衍福利费进程，计入敷衍福利费科目就是对后一句话的解释。而为什 么要提取坏账准备呢？因为会计准则中有一条原则叫做谨慎性原则,坏帐准备的 计提就是这一原则的一种体现.应收账款因为是未回收的款项,在财务上存在着 不确定性.这种不确定性就叫做风险.风险是有大小的,当风险很大的时候,按照 会计准则的要求,在报表上
2、需要把这种风险揭示出来,而坏帐准备就是用来达到 揭示这个风险的目的的科目。坏账准备的提取有四种方法，分别是：余额百分比 法、账龄分析法、销货百分比法和个别认定法等，本文旨在对以上几种提取方法 进行比较研究。 关键词：坏账准备、余额百分比法、账龄分析法、销货百分比法和个别认定法、 比较研究 AbstractAbstract: the bad debts account is calculated and extraction. By provides of ratio and provides of base multiply calculation extraction, included a
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