Specific Provision for Doubtful Debts = 特别坏帐计提拨(准)备。如应收帐款有$120,而其中有一客户所欠之款项$35可成为坏帐，恐不可收回，则按会计审慎(Prudence)原则，须计提坏帐拨备$35.故应收帐款在资产负债表上列为$85.如不是specific provsion, 假设坏帐占计为总数之5%,则General Provision 为...
4) general provision for doubtful debt 普通呆帐准备金5) reserve for doubtful account 呆帐准备 例句>> 6) specific reserve 专项准备金补充资料:准备金 准备金reserve 商业银行库存的现金和按比例存放在中央银行的存款。实行准备金的目的是为了确保商业银行在遇到突然大量提取银行存款时,能有相当充足的清偿能力。
a- Allowance for doubtful accounts is determined by prior experience, periodic reviews of customer balances and general knowledge about customer performances. Provision of doubtful debts only made by the specific consideration rather than general provision, no general provision is allowed. - 呆帐折让取决...
Once upon a time in a faraway place, cattle was used for money. Alas, one black and gloomy day a wicked witch destroyed half the herd. With the fall in the supply of money, consumption of milk and meat declined. In such a golden age, it ... PJ Taubman 被引量: 26发表: 1971年 ...
Verifying that receivables are accurately recorded at the correct value and provisions are made for bad and doubtful debts; Verifying completeness of receivables and cut-off. It will normally be necessary to test a sample of sales ledger balances to verify their existence and thi...
Verifying that receivables are accurately recorded at the correct value and provisions are made for bad and doubtful debts; Verifying completeness of receivables and cut-off. It will normally be necessary to test a sample of sales ledger balances to verify their existence and this could be done...
Verifying that receivables are accurately recorded at the correct value and provisions are made for bad and doubtful debts; Verifying completeness of receivables and cut-off. It will normally be necessary to test a sample of sales ledger balances to verify their existence and this could be done...
Verifying that receivables are accurately recorded at the correct value and provisions are made for bad and doubtful debts; Verifying completeness of receivables and cut-off. It will normally be necessary to test a sample of sales ledger balances to verify their existence and this could b...
Verifying that receivables are accurately recorded at the correct value and provisions are made for bad and doubtful debts; Verifying completeness of receivables and cut-off. It will normally be necessary to test a sample of sales ledger balances to verify their existence and this...