應(yīng)收賬款壞賬損失的賬務(wù)處理

1、"壞帳準(zhǔn)備"屬于一種會(huì)計(jì)估計(jì),該科目余額于實(shí)際發(fā)生的壞賬金額可能不一致.企業(yè)根據(jù)準(zhǔn)則,估計(jì)應(yīng)收賬款發(fā)生減值的,應(yīng)按"估計(jì)減值的金額"計(jì)提壞賬準(zhǔn)備,同時(shí)確認(rèn)資產(chǎn)減值損失.

借:資產(chǎn)減值損失

貸:壞帳準(zhǔn)備

2、有確鑿證據(jù)(比如對(duì)方破產(chǎn),已經(jīng)注銷等)表明,應(yīng)收賬款確實(shí)無法收回的(這時(shí)候已經(jīng)不是估計(jì)),應(yīng)終止確認(rèn)該應(yīng)收賬款.已經(jīng)計(jì)提壞賬準(zhǔn)備的,同時(shí)轉(zhuǎn)銷該壞賬準(zhǔn)備:如

借:營業(yè)外支出-壞賬準(zhǔn)備

貸:應(yīng)收賬款

壞賬準(zhǔn)備賬務(wù)處理的解讀

計(jì)提壞賬準(zhǔn)備金是通過"壞賬準(zhǔn)備"賬戶進(jìn)行核算的,企業(yè)在年度終了時(shí),應(yīng)對(duì)應(yīng)收賬款進(jìn)行全面檢查,預(yù)計(jì)各項(xiàng)應(yīng)收款項(xiàng)發(fā)生減值的,應(yīng)當(dāng)計(jì)提壞賬準(zhǔn)備.其賬務(wù)處理如下:

1.企業(yè)在提取壞賬準(zhǔn)備時(shí),應(yīng)借記"資產(chǎn)減值損失--計(jì)提壞賬準(zhǔn)備"賬戶;貸記"壞賬準(zhǔn)備"賬戶.(1)如本期應(yīng)計(jì)提的壞賬準(zhǔn)備金額大于壞賬準(zhǔn)備賬面余額的,應(yīng)當(dāng)按其差額計(jì)提?借記"資產(chǎn)減值損失--計(jì)提壞賬準(zhǔn)備"賬戶;貸記"壞賬準(zhǔn)備"賬戶.(2)如應(yīng)提取的壞賬準(zhǔn)備金額小于"壞賬準(zhǔn)備"賬面余額,應(yīng)按其差額作相反會(huì)計(jì)分錄,借記"壞賬準(zhǔn)備"賬戶;貸記"資產(chǎn)減值損失--計(jì)提壞賬準(zhǔn)備"賬戶.

2.對(duì)于確實(shí)無法收回的應(yīng)收款項(xiàng),按管理權(quán)限報(bào)經(jīng)批準(zhǔn)后作為壞賬處理,轉(zhuǎn)銷應(yīng)收款項(xiàng),借記"壞賬準(zhǔn)備"賬戶;貸記"應(yīng)收票據(jù)"、"應(yīng)收賬款"、"預(yù)付賬款"、"其他應(yīng)收款"、"長期應(yīng)收款"等賬戶.

3.已確認(rèn)壞賬損失并轉(zhuǎn)銷的應(yīng)收款項(xiàng),以后又全部或部分收回時(shí),應(yīng)按實(shí)際收回的金額借記"應(yīng)收賬款"、"應(yīng)收票據(jù)"、"預(yù)付賬款"、"其他應(yīng)收款"、"長期應(yīng)收款"等賬戶;貸記"壞賬準(zhǔn)備"賬戶,同時(shí)借記"銀行存款"等賬戶;貸記"應(yīng)收賬款"等賬戶.

應(yīng)收賬款壞賬損失的賬務(wù)處理的介紹,整體上來說,對(duì)于公司應(yīng)收賬款確認(rèn)壞賬損失的可以通過壞賬準(zhǔn)備的科目處理,在確認(rèn)壞賬損失同時(shí)也是做資產(chǎn)減值損失的科目核算;對(duì)于已經(jīng)計(jì)提的壞賬準(zhǔn)備的可以轉(zhuǎn)銷壞賬準(zhǔn)備處理.更多關(guān)于應(yīng)收賬款的壞賬損失的介紹資料都可以來本網(wǎng)站進(jìn)行搜索.

網(wǎng)友對(duì)?應(yīng)收賬款壞賬損失的賬務(wù)處理的相關(guān)評(píng)論