Whether it is correct or not directly affects the fair expression of enterprise's financial status and operating results, and also relates to capital.
Gold withdrawal is closely related to social integrity, and the current situation should be re-examined in light of the characteristics of economic transformation.
The relevant provisions of the accounting system are of great significance to standardize accounting.
Keywords: accounts receivable accounting
Introduction to 0
According to the concept of modern enterprise system, combined with the buyer's market economy environment, enterprises
In order to sell its products as soon as possible, the industry inevitably adopts lowering the credit standard.
And conditions for promoting sales. However, the "triangular debt" and "multi-angle" left over from history
Debt "phenomenon and unsatisfactory social integrity make enterprises face a large number of accounts receivable.
Because of the difficulty in recycling, it is in a dilemma, and at the same time, information users are short of cash.
The supporting business performance is extremely disappointing, which further shakes the information provided by the financial statements.
Confident. In order to ensure the realization of assets and avoid overestimating assets and profits, the existing accounting system is sufficient.
Using the principle of prudence to regulate, the impairment reserve can also be used as the operating profit of the management authorities.
Tools. The reasons are not only the information providers themselves, but also the institutional norms.
Confused place. This paper only discusses it from the perspective of accounting.
1 Corporate Bad Debt Accounting
1. 1 Comparison of accounting methods for bad debt provision The so-called bad debts refer to uncollectible receivables.
Account. The loss caused by bad debts is called bad debt loss. How to calculate bad debt loss, whether or not
Confirmation is estimated and confirmed during the bad debt period or the current period of accounts receivable.
There are two methods: direct resale method and subsidy method. The current system uniformly stipulates the use of equipment.
The law obtained conforms to accrual basis and matching principle, and is also conducive to the comparability of information.
From the accounting point of view, accounts receivable generally include bad debt preparation and occurrence.
Bad debts, confirmed bad debts and recovery, supplement or write-off of bad debt reserves, etc. Except sales percentage.
Except division, the provision for bad debts accrued by the other three methods is generally maintained by the balance of accounts receivable at the end of the period.
A certain proportion is equivalent to the total amount, category and individual withdrawal. Provision for bad debts
According to the tension of accounts receivable, in addition to the individual confirmation method, other methods are as follows
Bad debt provision accrued under cannot match with accounts receivable.
1.2 The current accounting system stipulates the applicable method of fully withdrawing bad debt reserves.
In order to confirm the standard of bad debts, it also puts forward several situations in which the bad debt reserve cannot be fully accrued. but
Confirmation of bad debts and full provision of bad debts are not the same concept. The former is any kind.
There will be judgment behavior under the method, which is the problem of full provision for bad debts.
It has practical significance only in specific identification methods. Is this the system, or is it a mixture of the two?
Confusion, or implies that enterprises must adopt a specific identification method when making provision for bad debts.
1.3 transfer of book value of accounts receivable, and whether the enterprise uses accounts receivable.
For financing or debt restructuring, the system suggests carrying forward its book value. acceptable
The book value of an account is the difference between its balance and the balance of bad debt provision. Due to "bad debts"
The balance of "provision" has different meanings under different accrual methods, which are not all matched with accounts receivable.
Number, which raises the following questions: whether it must be carried forward according to the book value, if so.
Of course, it must be carried forward, and it is not impossible according to the principle of traceability, but obviously it is more important to violate the essence than the form.
Principle. If there is no need to carry it forward, the fault stipulated by the system is really inappropriate.
1.4 The plan prepared in secret means that it is not resold according to the scope or standards stipulated by the system.
Bad debt reserve is called secret reserve. The reason why companies make secret clauses is because
The assumption of accounting period can be broken by later accrual and resale, so as to adjust the profits of each period.
Run. The problem is that only God knows the correct provision rate for bad debts. The country can't
Do accounting service companies really care more about the accrual ratio than enterprises after making the previous one-size-fits-all mistakes?
Are you sure? In the final analysis, the accrual ratio should be the distance value of a certain area, which is by no means necessary.
Where can we talk about the proportion stipulated by the system? On the other hand, if the enterprise's provision is ridiculously high,
You will think that raising secret reserves is nothing more than correcting accounting errors. If you can't arrive on time,
Now it may be disclosed as correct information.
2 enterprise accounts receivable financing
Under the current accounting system, the financing methods of accounts receivable include selling, pledging loans and pasting.
Now I will introduce three aspects, and define buying and selling and financing in parallel, which leads to many concepts.
It's hard to understand, and the accounting rules are inconsistent.
2. 1 Whether the concept of sale is appropriate On the surface, accounts receivable are transferred as assets.
Ownership is similar to sales, but accounts receivable are not included in the accounting income standard.
Sell. Generally speaking, the sale needs to confirm the income, carry forward the cost and calculate the profit and loss, which should be
Not included in the accounts receivable carry-over, not even sales. On the other hand, accounts receivable
It belongs to monetary fund itself. When trading with other assets, it is often used as a measure.
Measurement, so it is unfair to call it sales reconfirmation profit and loss. It is more appropriate to change to another school.
Because it is called transfer, it is more coordinated with the transfer of risk and return.
2.2 Whether sales and financing are parallel or include accounts receivable, no matter by what means.
The purpose of transferring out is nothing more than obtaining funds and speeding up capital turnover. The purpose of obtaining funds from.
Generally speaking, selling (assuming establishment) is only a form of financing. The combination of the two
The relationship is not parallel, but inclusive, inclusive.
2.3 The connotation of discounting Accounting discounting used to refer only to unexpired commercial bills.
The act of financing through a bank. The current system has been expanded to include
Discount of accounts receivable. According to whether the discounting bank has recourse after discounting, discounting is divided into different grades.
There are two kinds of discount with recourse and discount without recourse. Obviously, discounting is also financing.
A way. Transfer of substance and accounts receivable through discounting with recourse and discounting without recourse.
It is the same.
2.4 through the transfer and quality of accounts receivable to reconstruct the conceptual system of accounts receivable financing
The act of obtaining funds through pledge is financing. Financing includes transfer and pledge. Transfer is divided into reality.
Quality transfer (risk and reward transfer) and form transfer (risk and reward do not transfer). accounting
According to the principle that substance is more important than form, accounting can be divided into two categories. One is the transfer of ownership.
Accounting, another kind of non-ownership transfer accounting, the former includes substantive transfer and non-pursuit.
Discount of creditor's rights, including intangible transfer, pledge loan and discount with recourse.
2.5 Whether substantive transfer is to confirm profit and loss or as financial management expenses is stipulated in the current system.
I don't agree that substantial transfer should recognize profit and loss as non-operating profit and loss. Original accounts receivable
First, the operating income that must be measured in the form of monetary funds should now be attributed to accounts receivable.
The reduction of recovery can only be used as a deduction of previously recognized operating income, not as non-operating income.
Expenditure, otherwise it is a clear violation of the principle of proportionality. From the perspective of accounts receivable financing,
Its essence is nothing more than a financial management activity. It seems more reasonable as a financial expenditure. Similarly, enterprises
Under the cash discount, the accounting system stipulates that the total amount method is used for accounting, and the purchasing unit pays during the discount period.
The undercharged cash is recognized as a financial expense, which is no different from the actual transfer.
Enterprise accounts receivable is one of the main current assets of enterprises, and its management directly affects the current assets of enterprises.
Affect the asset quality and asset operation ability of enterprises. At present, a large number of accounts receivable exist in enterprises.
Problems such as large, poor liquidity and slow turnover speed imply a lot of bad debt losses.
Losses affect the overall asset quality of enterprises, leading to false profits and real losses of enterprises. From the perspective of financial management
Set out, the establishment of accounts receivable ledger management system, the establishment of accounts receivable collection responsibility system, construction.
Establish an annual accounts receivable inventory system, establish a bad debt write-off management system, and strictly control bad debt losses.
Relevant measures and regulations such as internal handling procedures can be implemented from the aspects of system and responsibility.
Play a role in strengthening management. Matching accounting, especially accounting confirmation and
Measurements must also be standardized. In my opinion, thoroughly analyze the original accounting treatment of bad debts of accounts receivable.
The reasons and methods are not only the requirements of asset liquidity, but also the corresponding standards.
Convergence, such as debt restructuring; The accounting of accounts receivable transfer financing is based on the concept of factoring, which not only includes
It is conducive to standardizing the current financial system with mixed concepts and unclear tolerance.
Obstruction can also integrate social resources, solve corporate financing and expand the business model of financial institutions.
Surround, reduce the risk of bad debts, and build social integrity.
References:
Li Jian. Comparison of various methods of bad debt provision [J]. Shanghai Accounting, 2002(6).
[2] Zhao. On the scope and method of enterprise's provision for bad debts [J]. Finance and Finance, 200 1
( 12).
[3] Chen Hua. A new approach to the provision for bad debts-two-factor analysis [J]. Nanjing Institute of Economics
Journal, 2002(3).
[4]. Lu Xiaohui Li Yimin. Reflections on Accounts Receivable Accounting [J] Enterprise Accounting, 2008(3).
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