計(jì)提壞賬準(zhǔn)備的賬務(wù)處理

計(jì)提壞賬準(zhǔn)備金是通過(guò)"壞賬準(zhǔn)備"賬戶(hù)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"資產(chǎn)減值損失--計(jì)提壞賬準(zhǔn)備"賬戶(hù);貸記"壞賬準(zhǔn)備"賬戶(hù).

(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"資產(chǎn)減值損失--計(jì)提壞賬準(zhǔn)備"賬戶(hù);貸記"壞賬準(zhǔn)備"賬戶(hù).

(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(hù);貸記"資產(chǎn)減值損失--計(jì)提壞賬準(zhǔn)備"賬戶(hù).

2.對(duì)于確實(shí)無(wú)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(xiāo)應(yīng)收款項(xiàng),借記"壞賬準(zhǔn)備"賬戶(hù);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(zhǎng)期應(yīng)收款"等賬戶(hù).

3.已確認(rèn)壞賬損失并轉(zhuǎn)銷(xiāo)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(zhǎng)期應(yīng)收款"等賬戶(hù);貸記"壞賬準(zhǔn)備"賬戶(hù),同時(shí)借記"銀行存款"等賬戶(hù);貸記"應(yīng)收賬款"等賬戶(hù).

計(jì)提壞賬準(zhǔn)備資金是怎么處理?

計(jì)提壞賬準(zhǔn)備金是通過(guò)"壞賬準(zhǔn)備"賬戶(hù)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"資產(chǎn)減值損失--計(jì)提壞賬準(zhǔn)備";貸記"壞賬準(zhǔn)備".(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"資產(chǎn)減值損失--計(jì)提壞賬準(zhǔn)備";貸記"壞賬準(zhǔn)備".《企業(yè)會(huì)計(jì)準(zhǔn)則第22號(hào)--金融工具確認(rèn)和計(jì)量》(2017年)應(yīng)用指南

(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(hù);貸記"資產(chǎn)減值損失--計(jì)提壞賬準(zhǔn)備"賬戶(hù).

2、對(duì)于確實(shí)無(wú)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(xiāo)應(yīng)收款項(xiàng),借記"壞賬準(zhǔn)備"賬戶(hù);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(zhǎng)期應(yīng)收款"等賬戶(hù).

3、已確認(rèn)壞賬損失并轉(zhuǎn)銷(xiāo)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(zhǎng)期應(yīng)收款"等賬戶(hù),貸記"壞賬準(zhǔn)備"賬戶(hù);同時(shí)借記"銀行存款"等賬戶(hù);貸記"應(yīng)收賬款"等賬戶(hù).

調(diào)查了解核銷(xiāo)的壞賬是否真實(shí)、合理,有無(wú)利用壞賬的處理來(lái)掩蓋挪用或貪污公款的情況;通過(guò)調(diào)查了解債務(wù)人,查證企業(yè)是否將債務(wù)人償還的貸款不入賬,挪做他用或被有關(guān)經(jīng)辦人員貪污.

計(jì)提壞賬準(zhǔn)備的賬務(wù)處理怎么做?綜合以上內(nèi)容所述,關(guān)于企業(yè)計(jì)提壞賬準(zhǔn)備相關(guān)的會(huì)計(jì)分錄資料在上文中都已經(jīng)全部說(shuō)完了,也相信學(xué)員們看完上文資料后對(duì)此應(yīng)該都是有所認(rèn)知的,不過(guò)如果你們還有其他的會(huì)計(jì)問(wèn)題需要咨詢(xún)的話(huà),都是可以來(lái)這里找專(zhuān)業(yè)會(huì)計(jì)老師進(jìn)行咨詢(xún)的.