計(jì)提壞賬準(zhǔn)備怎么計(jì)算

壞賬準(zhǔn)備是應(yīng)收賬款的備抵賬戶(hù),期末按期估計(jì)可能發(fā)生的壞賬損失,形成準(zhǔn)備金壞賬準(zhǔn)備,計(jì)入當(dāng)期損益,發(fā)生壞賬時(shí)用準(zhǔn)備金沖減應(yīng)收賬款.

本期應(yīng)計(jì)提的壞帳準(zhǔn)備可按以下公式計(jì)算:

本期應(yīng)提取的壞帳準(zhǔn)備=當(dāng)期按應(yīng)收款項(xiàng)計(jì)算應(yīng)提壞帳準(zhǔn)備金額-本次計(jì)提前的壞帳準(zhǔn)備科目的貸方余額.

計(jì)提壞賬準(zhǔn)備時(shí),應(yīng)注意以下事項(xiàng):

1、當(dāng)期應(yīng)收款項(xiàng)應(yīng)包括各項(xiàng)應(yīng)收款項(xiàng),如應(yīng)收賬款、其他應(yīng)收款等;

2、當(dāng)期按應(yīng)收款項(xiàng)計(jì)算應(yīng)提壞帳準(zhǔn)備金額大于壞帳準(zhǔn)備科目的貸方余額時(shí),應(yīng)按其差額提取壞帳準(zhǔn)備;

3、如果當(dāng)期按應(yīng)收款項(xiàng)計(jì)算應(yīng)提壞帳準(zhǔn)備金額小于壞帳準(zhǔn)備的貸方余額時(shí),應(yīng)按其差額沖減己計(jì)提的壞帳準(zhǔn)備;

4、如果當(dāng)期按應(yīng)收款項(xiàng)計(jì)算應(yīng)提壞帳準(zhǔn)備金額為零,應(yīng)將壞帳準(zhǔn)備科目的余額全部沖回.

怎么進(jìn)行壞賬核算?

壞賬準(zhǔn)備是企業(yè)對(duì)預(yù)計(jì)可能無(wú)法收回的應(yīng)收票據(jù)、應(yīng)收賬款、預(yù)付賬款、其他應(yīng)收款、長(zhǎng)期應(yīng)收款等應(yīng)收預(yù)付款項(xiàng)所提取的壞賬準(zhǔn)備金.

計(jì)提壞賬準(zhǔn)備的方法由企業(yè)根據(jù)歷史經(jīng)驗(yàn),債務(wù)單位財(cái)務(wù)情況及相關(guān)信息,合理估計(jì),提出目錄和提取比例經(jīng)企業(yè)董事會(huì)批準(zhǔn)執(zhí)行.

計(jì)提壞賬準(zhǔn)備金是通過(guò)"壞賬準(zhǔn)備"賬戶(hù)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";貸記"壞賬準(zhǔn)備".(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";貸記"壞賬準(zhǔn)備".《企業(yè)會(huì)計(jì)準(zhǔn)則第22號(hào)--金融工具確認(rèn)和計(jì)量》(2017年)應(yīng)用指南(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(hù);貸記"資產(chǎn)減值損失--計(jì)提壞賬準(zhǔn)備"賬戶(hù).

2.對(duì)于確實(shí)無(wú)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(xiāo)應(yīng)收款項(xiàng),借記"壞賬準(zhǔn)備"賬戶(hù);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(zhǎng)期應(yīng)收款"等賬戶(hù).

3.已確認(rèn)壞賬損失并轉(zhuǎn)銷(xiāo)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(zhǎng)期應(yīng)收款"等賬戶(hù),貸記"壞賬準(zhǔn)備"賬戶(hù);同時(shí)借記"銀行存款"等賬戶(hù);貸記"應(yīng)收賬款"等賬戶(hù).

關(guān)于計(jì)提壞賬準(zhǔn)備怎么計(jì)算的問(wèn)題,上文中已經(jīng)列舉出了具體的計(jì)算公式,并對(duì)相關(guān)的壞賬核算的知識(shí)進(jìn)行了整理,以便于大家更好的學(xué)習(xí).如果還有其他的疑問(wèn),可以點(diǎn)擊答疑窗口進(jìn)行咨詢(xún),本文的解答就到此結(jié)束了.