毕业设计论文浅议坏账损失.doc

毕业设计（论文）--浅议坏账损失 攀枝花学院本科毕业论文 浅议坏账损失 学生姓名 李燕 学生学号 bkjx02116 院系 经济与管理学院 年级专业 2002级会计专业 指导教师 陈玉荣 教授 助理指导教师 二〇〇六年五月 摘 要 随着科学技术和企业的迅速发展市场竞争也在日益加剧赊销这种商业信用的存在一方面增强企业市场竞争力另一方面也会带来巨大的信用风险即形成大量的应收账款而应收账款有可能不能收回便会形成坏账损失严重影响企业的正常经营活动制约着企业的发展坏账损失的处理问题目前已成为企业会计核算中一个不可忽视的问题同时随着会计电算化的普及坏账损失的管理难度也在加大各种利用坏账损失名义作假的把坏账准备科目作为挡箭牌的违规行为日趋暴露出来本文主要对坏账处理的会计方法进行探讨设想对坏账损失处理方法进行改进找出坏账损失产生及控制不善的原因提出如何加强坏账损失管理的对策 关键词 应收账款坏账损失坏账准备 ABSTRACT With the rapid development of science and technology and enterprise the market competition is being aggravated day by day have sold this kind of credit on credit and brought the enormous credit risks while strengthening enterprises market competition too Selling on credit will produce the losses of the bad account to can form the long-term account receivable that cant be regained have influenced the normal business activities of enterprises seriously is restricting the development of enterprises Bad account lost handling problem become a problem that cant be ignored check and calculate accountant of enterprise already at present With the popularization of the accounting by EDP at the same time the lost difficulty in management of the bad account is being strengthened too various utilize bad account lose that name play tricks unlawful practice to regard subject that the bad account is prepared as shield expose come out day by day This text go on analyze to accounting method that bad account punish imagine lose to bad account treatment method improve mainly find out bad account loss produce and control kind reason put forward how strengthen bad account countermeasure to lose management Keywords Account receivable The bad account loses bad account preparation 目 录 摘要Ⅰ ABSTRACTⅡ 绪论1 一坏账损失的概述2 一坏账损失及确认2 二坏账准备提取依据及范围2 1坏账准备的提取依据2 2应收账款的范围2 三核算坏账损失的方法3 1直接核销法3 2备抵法处理方法及优缺点4 二坏账损失估计方法中存在的问题及对策5 一坏账损失估计方法存在问题5 1销货百分比法存在问题6 2应收账款余额百分比法存在问题6 3账龄分析法存在问题6 二坏账损失估计方法的改革设想6 1可先用账龄分析