At the end of each month, management should again estimate the probable amount of uncollectible accounts and adjust the Allowance for Doubtful Accounts to this new estimate. 在每个月末,管理阶层将重新预估可能无法收回的账款全额并调整坏账准备到这个新的估计水平。
The adjust accounts on economics show that this technology can produce important benefit on both environment and economy. 经初步经济核算表明,本工艺可取得较好的经济效益和环境效益。
What this text is told is that the bad debts plan to confirm and adjust the method, and the difference from accountant and tax law, and at listed company case concrete to prove bad accounts plan importance that confirm security. 由于坏账而发生的损失称为坏账损失。本文主要论述的是坏账准备确认与核算方法以及在会计及税法方面的区别,并通过某上市公司的案例具体说明坏账准备确认的重要性。