摘要
坏帐准备如何计提、会计上应如何处理等问题是会计的基本问题。现行制度中的有关规定有尚欠合理或不太规范之处，这可能给实务操作带来一定程度的混乱，理应引起我们的高度重视。
How to calculate and withdraw and how to treat with the provision for bad debts are the basic issues in accounting. Some regulations under current accounting system are lack of reasonable and normal. It's likely to bring confusions in accounting practices to some extent. We should attach importance to these issues.
出处
《乡镇经济》
2000年第2期36-37,共2页
Rural Economy
