The provision for bad debts should be accounted for separately and accounts receivable should be stated be stated net of the provision for bad debts in the balance sheet 坏账准备应当单独核算，在资产负债表中应收款项按照减去已的坏账准备的净额反映。
To follow up collection of accounts receivable regularly in a firm but diplomatic manner calculated to produce results and at the same time maintain good relations with the customers 负责监督应收款的工作，在追收欠款的同时又要与客户保持良好的关系。
What enterprise of general industry and commerce is borrowing money and basically involve in receivable money is receivable money , course is used and distinguish before not quite 一般工商业企业在贷款和应收款项中主要涉及的是应收款项，科目使用和以前区别不大。
Introduce the different types of contra - asset accounts related to accounts receivable : allowance for doubtful accounts ( " ada " ) , allowance for returns , and deferred income liability 介绍与应收款项相关的各类资产备抵科目：备抵可疑帐户( ada ) ，备抵销货退回，以及递延所得。
Secondly , the determinants of audit fees in china audit market are client size ; the number of subsidiaries ; account receivables / total assets and the location of accounting firm 2 、影响审计收费的因素有上市公司的规模、上市公司附属子公司家数、应收款项占总资产的比例以及事务所所在地。
Different of course , dish deficient basis is specific the case is particular processing , the likelihood is other and receivable money , the likelihood is the defray outside doing business ; depreciation takes charge 当然不一样，盘亏根据具体情况具体处理，可能是其他应收款，可能是营业外支出；折旧是进费用的。
When golden financing is produced and extending loan interest is being received in receivable money , accountant processing is : borrow : deposit central bank money / absorb deposit to borrow : receivable accrual 2 金融资产和应收款项中收到发放的贷款利息时，会计处理为：借：存放中心银行款项/吸收存款贷：应收利息2 。
X will become the lessor of the manufacturing assets . operational fixed assets hitherto recorded in its books will be de - recognised and corresponding finance lease receivables recognised in the balance sheet , X会成为出租人，一直记录在其帐目内的有关营运固定资产须予撤销，而相应的融资租赁应收款项须在资产负债表内确认，
The minimum lease payment for the finance lease , which is then further allocated between the reduction of the finance lease receivables in the balance sheet and finance lease income in the profit and loss account , and 融资租赁的最低租赁付款收入，然后从中分配出在资产负债表内融资租赁应收款项下降的款额和损益帐内的融资租赁收入以及
Where the cost includes an element of dividend declared or in ? terest accrued , that portion relating to the dividend and inte ? rest shall be accounted for as a temporary payment and dis - j closed under other receivable 实际支付的股利含有已宣告发放的股利或者应计利息的，应将这部分股利或者利息金额作为暂付款项，通过其他应收款帐户核算。
