壞賬核算

壞賬準(zhǔn)備是企業(yè)對(duì)預(yù)計(jì)可能無(wú)法收回的應(yīng)收票據(jù)、應(yīng)收賬款、預(yù)付賬款、其他應(yīng)收款、長(zhǎng)期應(yīng)收款等應(yīng)收預(yù)付款項(xiàng)所提取的壞賬準(zhǔn)備金.

計(jì)提壞賬準(zhǔn)備的方法由企業(yè)根據(jù)歷史經(jīng)驗(yàn),債務(wù)單位財(cái)務(wù)情況及相關(guān)信息,合理估計(jì),提出目錄和提取比例經(jīng)企業(yè)董事會(huì)批準(zhǔn)執(zhí)行.

計(jì)提壞賬準(zhǔn)備金是通過(guò)"壞賬準(zhǔn)備"賬戶進(jìn)行核算的,企業(yè)在年度終了時(shí),應(yīng)對(duì)應(yīng)收賬款進(jìn)行全面檢查,預(yù)計(jì)各項(xiàng)應(yīng)收款項(xiàng)發(fā)生減值的,應(yīng)當(dāng)計(jì)提壞賬準(zhǔn)備.其賬務(wù)處理如下:

1.企業(yè)在提取壞賬準(zhǔn)備時(shí),應(yīng)借記"信用減值損失--計(jì)提壞賬準(zhǔn)備"賬戶;貸記"壞賬準(zhǔn)備"賬戶.(1)如本期應(yīng)計(jì)提的壞賬準(zhǔn)備金額大于壞賬準(zhǔn)備賬面余額的,應(yīng)當(dāng)按其差額計(jì)提,借記"信用減值損失--計(jì)提壞賬準(zhǔn)備"賬戶;貸記"壞賬準(zhǔn)備"賬戶.(2)如應(yīng)提取的壞賬準(zhǔn)備金額小于"壞賬準(zhǔn)備"賬面余額,應(yīng)按其差額作相反會(huì)計(jì)分錄,借記"壞賬準(zhǔn)備"賬戶;貸記"信用減值損失--計(jì)提壞賬準(zhǔn)備"賬戶.

2.對(duì)于確實(shí)無(wú)法收回的應(yīng)收款項(xiàng),按管理權(quán)限報(bào)經(jīng)批準(zhǔn)后作為壞賬處理,轉(zhuǎn)銷應(yīng)收款項(xiàng),借記"壞賬準(zhǔn)備"賬戶;貸記"應(yīng)收票據(jù)"、"應(yīng)收賬款"、"預(yù)付賬款"、"其他應(yīng)收款"、"長(zhǎng)期應(yīng)收款"等賬戶.

3.已確認(rèn)壞賬損失并轉(zhuǎn)銷的應(yīng)收款項(xiàng),以后又全部或部分收回時(shí),應(yīng)按實(shí)際收回的金額借記"應(yīng)收賬款"、"應(yīng)收票據(jù)"、"預(yù)付賬款"、"其他應(yīng)收款"、"長(zhǎng)期應(yīng)收款"等賬戶,貸記"壞賬準(zhǔn)備"賬戶;同時(shí)借記"銀行存款"等賬戶;貸記"應(yīng)收賬款"等賬戶.

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