| 企业计提坏帐准备金的几个问题 |
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| 引用本文： | 李雅丽. 企业计提坏帐准备金的几个问题[J]. 唐山学院学报, 1999, 0(3) |
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| 作者姓名： | 李雅丽 |
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| 作者单位： | 唐山高等专科学校财经系!河北唐山，063000 |
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| 摘 要： | 目前企业坏帐准备金的计提范围不合理。计提比例和方法存在问题，应调整计提范围，提高计提比例，改按年度计为按月提取。
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| 关 键 词： | 企业会计 坏帐准备金 计提范围 计提比例 计提方法 |
Several Problems on Petty Cash of Total Bad Debts in Enterprises |
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| Li Yali. Several Problems on Petty Cash of Total Bad Debts in Enterprises[J]. Journal of Tangshan College, 1999, 0(3) |
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| Authors: | Li Yali |
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| Abstract: | Now the total range of petty Cash of the total bad debts in enterprises is unreasonable. There are Problems in total proportion and method. The total range ought to be adjusted, the total Proportion ought to be eularged and the frequency of total petty cash ought to be changed from a year to a month. |
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| Keywords: | Accounting in enterprises Petty cash of bad debts Total range Total proportion Total method |
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