Measurement of account receivable risk contains loss to give up other profit opportunity, expense burdened by enterprises, bad debt loss.
应收账款风险的衡量包括:放弃其它赢利机会的损失、企业负担的费用、坏账损失。
Accounting system of China's enterprises, enterprises can only account for bad debt allowance for loss method.
我国企业会计制度规定,企业只能采用备抵法核算坏账损失。
Assume that the allowance account had a debit balance of $ 1280 at the beginning of this month. Made an entry about allowance for bad debt.
假定备抵账户在本月初有1280美元的借方余额,将坏账计入备抵账户。
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