提取坏账准备的几种方法的比较研究毕业论文.docx

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Abstract: the bad debts account is calculated and extraction. By provides of ratio and provides of base multiply calculation extraction, included a subjects is means in a provides of base Shang (as paid of legitimate staff pay), multiplied by provides of ratio (as perfunctory Welfare fee national provides of are is wage of 14%), by this way calculation out of is should extraction of perfunctory Welfare fee process, meter into perfunctory Welfare fee subjects is on Hou a sentence words of explained. And why to extraction bad prepared does?because accounting guidelines in the has a section principles called cautious sexual principles, bad account prepared of meter to is this a principles of a reflected. should accounts receivable paragraph because is not recovery of money, in financial Shang exists with uncertainty. This uncertainty on called risk. risk is has size of, dang risk is large of when, in accordance with accounting guidelines of requirements, in report Shang needs to this risk reveals out, and bad account prepared is used to reached reveals this risk of purpose of subjects. Extraction of bad debts has four methods, namely: balance by percentage, ageing method, the percentage of sales method and individual identification law, research on this article is intended to compare several extraction methods above.Keywords: percentage of bad debts, balance method and ageing method, the percentage of sales method and individual identification law, comparative study目录第一章序论第二章坏账准备的含义及其延伸第三章提取坏账准备的几种方法第四章提取坏账准备几种方法的比较研究第五章坏账准备各种方法计较的研究总结1.1选题背景非货币性资产交换是一种非常特殊的交易行为，