怎么計(jì)提壞賬準(zhǔn)備會(huì)計(jì)分錄(如何計(jì)提壞賬準(zhǔn)備會(huì)計(jì)分錄)

壞賬準(zhǔn)備是資產(chǎn)類嗎

壞賬準(zhǔn)備是資產(chǎn)類里比較特殊的一個(gè)科目,屬于備抵科目.一般資產(chǎn)類科目借方增加,貸方減少,而壞賬準(zhǔn)備就是借方減少,貸方增加.在會(huì)計(jì)中,備抵科目顧名思義是用來準(zhǔn)備抵消的科目,是所對(duì)應(yīng)科目的減項(xiàng),通常是資產(chǎn)類才有備抵科目.

壞賬準(zhǔn)備是指企業(yè)的應(yīng)收款項(xiàng)(含應(yīng)收賬款、其他應(yīng)收款等)計(jì)提的,是備抵賬戶.企業(yè)對(duì)壞賬損失的核算,采用備抵法.在備抵法下,企業(yè)每期末要估計(jì)壞賬損失,設(shè)置`壞賬準(zhǔn)備`賬戶.備抵法是指采用一定的方法按期(至少每年末)估計(jì)壞賬損失,提取壞賬準(zhǔn)備并轉(zhuǎn)作當(dāng)期費(fèi)用.實(shí)際發(fā)生壞賬時(shí),直接沖減已計(jì)提壞賬準(zhǔn)備,同時(shí)轉(zhuǎn)銷相應(yīng)的應(yīng)收賬款余額的一種處理方法.

壞賬核算

壞賬準(zhǔn)備是企業(yè)對(duì)預(yù)計(jì)可能無法收回的應(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`壞賬準(zhǔn)備`賬戶進(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`信用減值損失--計(jì)提壞賬準(zhǔn)備`賬戶;貸記`壞賬準(zhǔn)備`賬戶.(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`信用減值損失--計(jì)提壞賬準(zhǔn)備`賬戶;貸記`壞賬準(zhǔn)備`賬戶.(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;貸記`信用減值損失--計(jì)提壞賬準(zhǔn)備`賬戶.

2.對(duì)于確實(shí)無法收回的應(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)銷應(yīng)收款項(xiàng),借記`壞賬準(zhǔn)備`賬戶;貸記`應(yīng)收票據(jù)`、`應(yīng)收賬款`、`預(yù)付賬款`、`其他應(yīng)收款`、`長期應(yīng)收款`等賬戶.

3.已確認(rèn)壞賬損失并轉(zhuǎn)銷的應(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`、`長期應(yīng)收款`等賬戶,貸記`壞賬準(zhǔn)備`賬戶;同時(shí)借記`銀行存款`等賬戶;貸記`應(yīng)收賬款`等賬戶.