谁能帮我找一篇20000字的有关坏账损失的英文论文及中文翻译啊！拜托！
发布网友
发布时间：2022-05-13 06:31
共1个回答
热心网友
时间：2023-11-25 04:34
一、对坏账损失的确认
关于坏账损失的确认，1993年颁布的新会计制度中，对企业应收账款规定：因债务人破产或者破产清偿后仍然不能收回的应收账款或因债务人逾期未履行偿债义务律过三年仍强不能收回的“应收账款”便确认为“坏账损失”。这一规定无疑是正确的，是以客观存在为前提的。但在实际工作中，情况往往很复杂，对坏账的确认还不能单纯以上述两条为标准，还要依据事物发展的客观并通过一定程序进行推理坏账是否存在，以避免虚假现象产生，从而减少损失。笔者认为，坏作损失除按规定的一般原则确认外，还应对“坏胀损失”形成的原因进行具体分析，根据成因不同应区别对待，并依据客观因素按程序来认定。在认定坏账损失时注意以下几点：
1．因企业、个体经营者破产所发生的不能收回的账款，需有债务人所在地人民*认定或公证机关的司法支书加以证明。个体经营者死亡的又有偿债义务的，应有人民*以其遗产的司法处理意见或公证文书。对其遗产分割时，应优先偿还债务，剩余部分可分割；其遗产不足偿债时，其死亡人的遗产继承者应依法承担偿债义务。继承人无故不履行偿债义务的应通过诉讼程序解决，不应受超过三年的时间所*，也不应轻易确定为“坏账损失”。
2．对超过三年而未能收回的账款需有向债务人追索的记录、人民*的裁决书作证明。因灾害或非常事件造成的不能收回的账款，要有事发当地行政机关的证明或公证文书才能确认为坏账损失。
3．两人合伙经营超过三年的债务，合伙人都有偿还债务的义务，不应以非主要人员为由而不承担偿债义务，经司法协调处证明确不能收回的账款，才能认定为“坏账”。
二、坏账准备金的计提
新的会计制度规定备抵法计提坏账损失的有三种：销货百分比法；应收账款账龄分析法；应收账款余额分析法。目前，我国只规定企业采用应收赃款余担分析法计提坏账准备金。应收账获余额分析法是依据坏账损失在应收回款余额中所占百分比的经验并结合当期实际情况来确定坏账损失的比率，其方法是用比率乘以应收账跃的余额计算坏账准备金的估计数。这种方法比较简单，但它与以前年度的应收账款是相联系的，从现实的经济发展状况看，该方法存在着一定的局限性。
L．我们目前只限于采用一种方法计提坏账准备金不利与西方会计制度相衔接。我国经济*改革的目标是建立社会主义市场经济*，在进行经济*改革过程中，特别是加入“关贸总协定”之后，我国的财务会计制度改革必将与西方会计制度相衔接，而我国只规定企业采用应收账款余额分析法计提坏账准备金，与西方采用账龄分析法计提坏账准备金存在一定差异。这两种方法在同一类企业中计算结果是不同的，是不利于我国与西方财会制度相衔接的。
2．应收账款余额分析法，并不十分符合会计的配比原则。由于应收账款余额既有本期的，也有上期的，在时间上存在差异，并没有考虑企业应收账款的时间长与短，因而计算结果尚不够精确。而账龄分析法是按照应收账改的时间长短划分阶段计算坏账准备金的，既考虑到应收账款拖欠时间长短，同时也考虑到应收账款余额的结构，因此计提坏账准备金更为精确、合理。因此，我国对企业计提坏账准备金可允许采用账龄分析法，也可根据不同企业采用不同的方法。
2、坏队准备全计提比率存在的
我国财务制度规定采用应收账款余额百分比法计提坏账准备金，其计提的比率各有不同，如农业企业、施工企业、房地产开发企业计提比率为1％；对外合作企业为 2％；外商投资企业不超过3％；其他行业按0．3％－0．5％计提坏账准备金。由于规定计提比率不同，使得采用应收账款余额百分比法计提坏账准备金的企业，采用双重差额计提，许多费用支出标准、所得税、收益分配比率在无行业差别的情况下，在不同行业采用备抵法坏账损失的企业其税赋不均，且失去公平竞争的基础。即使是同行业，由于计提比率不同，也会实质上的经营业绩相同的企业，而在计算上显示出业绩的数值不同，难以得到较为公正的业绩评价，由此会产生不良后果。
1．“合资”及“独资”企业与国有企业间坏账提取比率不同，加大了“合资”及“独资”企业与国有企业间的收益的差异，加大了国民收入分配的不均衡性。其原因是“独资”、“合资”企业与国有企业间应付风险能力的差距加入。我国现行财会制度规定：农业企业可按年终应收账款余额的1％计提坏账准备，工商企业应按应收账款的0．3％－0．5％计提坏账准备，对于一般企业来说，如此少的坏账准备金是难以承担坏账带来的风险的。相同情况下，以“ 合资”、“独资”企业计提坏账准备金可按应收账款余额的3％计报，有的还更高些。这样相比较，对“合资”、“独资”企业发生潜亏的可能性就比较小，应付市场风险能力就较强，而国有企业显然就处于劣势地位。
2．坏除准备金计提混乱，造成资金流失和失控，国家收入减少。坏账准备金制度的建立和实施是遵循“谨慎性原则”的，不能过高估计和过高提取坏账准备金计提进行监督与管理，以使杜绝企业好账、活账计提准备金的现象发生。
3．部分企业依赖坏账准备金增加企业效益，放松经营管理。企业建立坏账准备制度的目的是通过减税让利手段，增强企业应付突发事件的能力进而支持企业生产。因此，从让利促生产的角度来看，坏账准备金对促生产是有积极作用的。但是，在现实经济生活中，一部分企业改变了国家关于建立坏账准备金制度的初衷，往往是以此作为增加企业效益的手段。对此，本人认为国家有关部门应进一步加强对有关坏账准备金制度建立的目的及其精神实质的宣传，并在实践中不断完善这一制度。为了正确执行这一制度，建议国家税务机关和财政部门监督和协助企业完善财务会计管理，协助企业加强赊销业务的管理。
四、应采取的对策
1．改进坏账准备金的核算，使之更加合理、完善。具体讲，应允许企业采用国际通用的账龄法计提坏账准备金，与此同时也可采用赊销百分比法和应收账款余额百分比法，不能只规定一种方法，可以允许企业根据实际情况选择其中的一种方法。企业可根据谨慎性与配比的原则，放宽计提坏账准备金的基数，如对企业的预付款、分期应收款，其他应收款等均可列入计提准备的基数。为了充分反映应收账款的真实情况，对应收账款报表应加文字说明。
2．加强对应收账款的管理。首先应加强发生应收账款关口的管理，把好赊销关：一是对企业发生的往来业务要建立商业信誉档案，对客户的信用程度有调查，并给划分等级，根据信用等级来确定销货额度，这样可减少应收账款。二是加强销售合同的管理，确定合理信用*，严格销售合同管理，应做到手续完备。齐全，并能够适应市场价变动来确定信用期的长短，避免因市场物价变动而造成贬值和损失。三是建立企业内部应收账款清收责任制，对业务人员要明确谁赊销、谁收款，使每项业务落实到人。四是财务部门经常定期将应收账款按客户、欠款日期列出清单交业务部门，取得联系以便清收欠款。五是借鉴国际有效做法，即采用现金折扣办法鼓励客户提前付款减少坏账的出现。
With the market and the market increasingly competitive, in order to expand proct market share in the abundance, in addition to price to sell used procts, extensive use of the development of commercial credit, business accounts receivable advances in increasing the funds should be accounts receivable in the proportion of liquidity in the growing, "三角债" and the long-term accounts receivable挂账, is the most difficult, bad debt losses has shown a rising trend. For the treatment of bad debts, and the actual workers made a benevolent see benevolence, the wise see the view of Moses, the author also points to talk about thinking.
First, to confirm the loss of bad debts
Confirmation of the loss on bad debts in 1993, the promulgation of new accounting systems, accounts receivable-to-business provisions: insolvency or bankruptcy by the debtor after the liquidation of accounts receivable can not be recovered or because the debtor did not meet their debt obligations overe law three can not be recovered is still strong in the "accounts receivable" is recognized as a "bad loss." This provision undoubtedly is correct, based on the premise of objective reality. However, in practice, the situation is often very complicated and the confirmation of bad debts is not simply to the two as the standard, but also based on the objective and reasoning through a certain process the existence of bad debts in order to avoid false phenomenon, thereby recing the loss. In my opinion, bad for the losses in addition to the provisions of the general principles of recognition, but also to deal with "the loss of bad debts," the cause of the formation of specific analysis should be based on different causes of discrimination and based on objective factors identified by the procere. Bad debt losses in that note the following:
1. By enterprises, self-employed persons occurred in the insolvency of the accounts can not be recovered, the need for the people's court finds that the location of the debtor or a notary public to prove that the party branch secretaries in the administration of justice. The death of self-employed persons and debt service obligations, there should be people's courts of justice to deal with its heritage or notarized documents. Partition of its heritage, priority should be given to repay its debts, the remainder of divisible; less than its debt legacy, the inheritance of the death of people should bear the debt-servicing obligations in accordance with the law. Successor reason of default proceedings should be resolved, should not be affected by more than three years time limit should not be easily identified as "bad losses."
2. More than three years of not being able to recover the accounts and the need for recourse to the debtor's records, the people's court as proof of the award. Due to extraordinary events or disasters caused by the accounts could not be recovered, to the local executive authorities made emergency certificate or notarized documents can be identified as bad debt losses.
3. More than two three-year partnership debt, partners have the obligation to repay the debt should not be on grounds of non-essential staff rather than bear the debt-servicing obligations, coordinated by the Department of Justice certified the accounts can not be recovered in order to as " bad debts. "
Second, the provision for bad debts reserve
New accounting system loss allowance for bad debt provision of law there are three: the percentage of sales method; accounts receivable aging analysis method; accounts receivable balance analysis. At present, only requires businesses to use more than money receivable analysis tam provision for bad debts reserve. Accounts receivable balance by the analysis is based on the loss of bad debts shall be recovered in the percentage of the balance of experience and combined with the actual situation in the current period to determine the ratio of bad debt losses, which is multiplied by the ratio of accounts receivable for bad debts jumped to prepare the balance of the calculation Kim estimates. This method is relatively simple, but it with the previous year's accounts receivable are associated, from a realistic view of economic development, the existence of the method limitations.
L. We are currently limited to the use of a method of provision for bad debts reserve adverse accounting system and the West converge. China's economic structural reform goal is to establish the socialist market economic system, in the process of economic reform, in particular, by adding "the GATT", the China's reform of the financial accounting system accounting system with the West is bound to converge, and our only requires businesses to use the balance of accounts receivable analysis reserve provision for bad debts, and Western analysis using an aged reserve for bad debts provision There is a certain difference. These two methods in the same category of business results is different, is not concive to China's accounting system and the West converge.
2. Accounts receivable balance of analysis, not very much in line with the ratio of the principles of accounting. As a result of both the current balance of accounts receivable as well as on the period, there are differences in time and does not take corporate accounts receivable and short length of time, which is still not precise enough results. The aging analysis of accounts receivable in accordance with the law is the length of time to phase into the calculation of reserve for bad debts, accounts receivable, taking into account both the length of time in arrears, but also taking into account the structure of the balance of accounts receivable, the provision for bad debts Gold is more accurate and reasonable. Therefore, in our country-to-business bad debt reserve provision allows the use of an aged analysis of different enterprises can also be used in accordance with different methods.
2, bad team ready to exist in the ratio of the entire provision
Our country's financial system requires the use of the percentage of accounts receivable balance of provision for bad debt reserve method, the ratio of its different provision, such as agricultural enterprises, construction companies, real estate development enterprise provision ratio of 1%; foreign cooperative enterprises 2 %; foreign-invested enterprises do not exceed 3%; other instries by 0.3% -0.5% Provision for bad debts reserve. Provision ratio as a result of the different provisions, making use of the percentage of accounts receivable balance of provision for bad debt reserve method of the enterprise, the difference between the use of double provision, many of the standard costs, income taxes, income distribution ratio in the absence of differences in the case of instries in different Allowance for bad debts using the instry method of its tax losses uneven, and the loss of the basis of fair competition. Even with the instry, as the ratio of different provision, the operating results will be essentially the same enterprise, and in the calculation of the numerical results show that different, it is difficult to get a more fair performance evaluation, which will have adverse consequences.
1. "Joint venture" and "owned" the state-owned enterprises and between enterprises in different ratio of bad debts extraction, increase the "joint venture" and "owned" enterprises and state-owned enterprises difference between the proceeds to increase the unbalanced nature of the national income distribution. The reason is "owned", "joint venture" between enterprises and state-owned enterprises the ability to cope with the gap between the risk to join. China's current accounting system: agricultural enterprises may be the end of the year balance of accounts receivable of the 1% provision for bad debts, business accounts receivable should be 0.3% -0.5% Provision for bad debts, for general business for bad debts so little reserve is difficult to bear the risk of bad debts. The same circumstances, in order to "joint venture", "owned" Provision for bad debts reserve the balance of accounts receivable may be 3% of total reported
