Introduction: In year end when also be the phase with busier accountant, the accountant has a lot of things to want to do at this time, it is one of most important things to Zhang among them. But some accountants are opposite Zhang when, discover the circumstance that Zhang fact nots agree with. For instance year not receivable and if where manages,not agree with actually?
Year not receivable and if where manages,not agree with actually
1, receivable Zhang money compares Zhang face amount of money of actual and receivable Zhang is large, should report to director finance affairs circumstance, find out a reason to make Zhang Wu adjust processing. Should turn to stay processing loss course before proving a cause. Be like:
Get money of A company Zhang account of briefer than Zhang face money is unidentified
Borrow: Bank deposit
Borrow: Wait for a loss to handle one A company to owe according to notting agree with with Zhang face
Borrow: Receivable Zhang money one A company
2, little plan receivable Zhang money, should corresponding little also plan income and taxes.
For instance, on Zhang receivable Zhang money - A client 100 yuan, does actually the other side need to pay 120 yuan? If be this kind of circumstance, can fill mark receivable Zhang money, perhaps be in when receiving 120 yuan,
Borrow: Bank deposit 120
Borrow: Receivable Zhang money 100
Borrow: Advocate if 20(of business Wu income involves value added tax, still should tear apart income and should pay value added tax)
The money that receivable cannot call in should manage like where
Bad Zhang loss is to had affirmed receivable and the loss that place of irrecoverable receivable Zhang fund produces. According to concerned accounting standard, the receivable Zhang that has one of the following features, should think truly bad Zhang loss:
1) because debtor unit cancel, after according to law of enterprises undertakes liquidating, the; of receivable Zhang money that cannot recover really
2) dies because of debtor, had not had bequest to be able to offer pay off, assume a person without obligation again, affirm the; of receivable Zhang money that cannot call in
3) did not fulfill countervail debt obligation to already exceeded 3 years because of debtor exceed the time limit, classics for many times dun, really irrecoverable receivable Zhang money.
Does business accounting of bad Zhang losing have: of two kinds of methods? Benzene ā of location of teach of disclose of ê of young ?
1, turn directly sell a magic art
Turn directly sell a magic art, it is to point to when producing bad Zhang loss actually, sell from transfer of receivable Zhang money directly, the row is made current the method of overhead expenses.
When affirming bad Zhang:
Borrow: ? Fei Gan extends loss of?- bad Zhang
Borrow: ? κ takes company of × of filar?- ×
Already called in again to sold receivable Zhang money:
Borrow: ? κ takes company of × of filar?- ×
Borrow: ? Fei Gan extends loss of?- bad Zhang
In the meantime:
Borrow: ? Does write Chan?
Borrow: ? κ takes company of × of filar?- ×
Turn directly sell a law to include the bad Zhang loss that produce directly current increase and decrease, simple palpability. But the bad Zhang loss that it will not produce during each accountants and connection of photograph of receivable Zhang money rise, those who affect income and cost is correct deserve to compare, do not accord with the dovish sex principle of accountant business accounting. Law of this one party applies to business standing less, the company with small risk of bad Zhang loss.
2, support a law fully
Touch a law to show the enterprise estimates the bad Zhang loss that produces possibly on schedule namely fully, include current charge, form the bad Zhang preparation of the enterprise, wait for when producing bad Zhang loss actually, develop the processing technique that spends bad Zhang preparation and receivable Zhang money again. Plan does the method that promotes bad debts preparation have 3 kinds of: ? κ illuminates filar Ban Quan Ping is straight truly Zhuo of ā ⒄ four is treated show ê to pull Hai Ping straight truly κ of cowardly of neon of Mei of A Chinese-style unlined garment of J of ā M ǔ illuminates a Ban Quan Ping is straight truly ㄊ of any of several hot spice plants of annulus of ā U cook inspects Qu of of Gan of rotten expostulate with toad of the She nationality, more accord with dovish sex principle. Have the processing technique is the Zhang Wu that supports a law:
It is certain that period end presses standard plan carries bad Zhang preparation:
Borrow: ? Is Fei Gan delayed?
Borrow: ? Common of of lineal descent is urgent? plan raises number)
Affirm the bad Zhang that cannot call in:
Borrow: ? Urgent? of common of of lineal descent confirms number)
Borrow: ? κ takes company of × of filar?- ×
Period end, when the bad Zhang that is like extraction prepares to be more than actual strong subtrahend:
Borrow: ? Is common of of lineal descent urgent?
Borrow: ? Is Fei Gan delayed?
Period end, the bad Zhang of extraction prepares to be less than actual strong subtrahend, need to fill when carrying bad Zhang to prepare:
Borrow: ? Is Fei Gan delayed?
Borrow: ? Is common of of lineal descent urgent?
When bad Zhang loss calls in again:
Borrow: ? κ takes company of × of filar?- ×
Borrow: ? Is common of of lineal descent urgent?
In the meantime:
Borrow: ? Does write Chan?
Borrow: ? κ takes company of × of filar?- ×
