怎么對壞賬準備進行濟南財務咨詢公司處理

　　How to jinan financial consultancy, the provision for bad debt

　　關于壞賬準備金的處理，稅法和會計處理的規矩不一樣。國稅法[2000]84號文件規矩，經贊同可獲取壞賬準備金的繳稅人，除另有規矩外，壞賬準備金獲取比例一概不得逾越年末應收濟南財務咨詢公司

　　About the processing of bad debt reserve, tax law and accounting rules are not the same. [2000] no. 2000 of the tax law rules, the approval can get bad debt reserve tax people, in addition to the other rules, at the end of bad debt reserve for proportion shall not overstep receivable jinan financial consulting company

　　賬款余額的5‰;年末應收賬款包括應收收據的金額。財政部《關于印發<股份有限公司會計準則有關會計處理問題彌補規矩>的通知》(財會字[1999]35號)規矩，公司的應收金錢(

　　5 ‰ of the balance of account; Including the receipt the amount of the receivable accounts receivable at the end of that year. Issued by the ministry of finance on the < co., LTD. Accounting standards related to accounting problems make up rules > notice (accounting word [1999] no. 35) rules, the company's accounts receivable money,

　　包括應收賬款和其他應收款)是不是可以作為一項資產，列示于資產負債表上，應當按照資產的定義予以合理地供認和計量。計提壞賬準備的方法、獲取比例等由公司自行判定，但在判定壞賬準備的計提比例時，應當根據公司以往的閱歷、債務單位的實習財務情況和現金流量的情況，以及其他有關信息合理地估量。《通知》還規矩，對公司的壞賬丟掉，只能選用備抵法核算。

　　Including accounts receivable and other receivables) can be used as an asset, and shown on the balance sheet, shall, according to the definition of asset reasonably confessed and measurement. Provision for bad debts preparation method, obtain the proportion of the company on their own judgement, but in proportion to the determination of the provision for bad debt provisions, shall, according to the experience of the company in the past, the debt unit practice financial situation and the cash flow situation, the reasonable measure and other relevant information. "Notice" also rules, bad debts of the company to lose, can only choose allowance method of accounting.

　　會計在對壞賬準備做濟南署理記賬的時分，需求獲取壞賬準備金的方法主要有應收賬款余額百分比法、賬齡分析法和銷貨百分比法三種。由此可見，無論是獲取壞賬準備的根據，仍是獲取壞賬準備的方法，其會計處理方法與稅收的規矩都存在較大不同。在年終申報所得稅時應按照稅收的規矩進行納稅調整。

　　Accounting for bad debts is going to make jinan acting accounting, the demand for bad debt reserve methods mainly include the accounts receivable balance percentage, aging analysis of three and the percentage of sales method. This shows, whether it is prepared for bad debts according to, is still the method of access provision for bad debts, the accounting methods and there are significant different tax rules. In the annual income tax should be carried out in accordance with the tax rules of tax adjustment.

　　因為在進行會計核算時，對壞賬準備的獲取是選用“差額獲取”的方法，因此，在年終申報交納所得稅時，只能在當年度實習獲取的壞賬準備范圍內進行調整。

　　Because in business accounting, the acquisition of provision for bad debts is to choose the "balance to obtain" approach, as a result, when filing the year-end pay income taxes, internship in the current year only get to adjust the scope of the provision for bad debts.

　　假設公司當年度實習獲取的壞賬準備小于或等于稅法規矩的獲取限額，則按實習獲取數在稅前扣減，不作任何納稅調整。其差額有些，在今后年度也不得補扣。

　　Assume that the company into practice for less than or equal to the tax rules of the provision for bad debts get limit, is in pre-tax deduction, by number of internships for do not make any tax adjustment. Some, the difference in the next year will not buckle.

　　假設公司當年度實習獲取的壞賬準備大于稅法規矩的獲取限額，則應當按照其差額有些進行納稅調整。

　　Assuming that the company into practice for more than rules for limitation of the tax law, the provision for bad debts shall be conducted according to the difference between some tax adjustment.

　　舉例說明：某股份有限公司按賬齡分析法獲取壞賬準備，2000年1月1日，壞賬準備余額為30萬元，應收賬款余額為2000萬元。若2000年12月31日壞賬準備余額為50萬元(本年度獲取壞賬準備20萬元)，應收賬款余額為3000萬元。則：稅法規矩的壞賬準備扣減限額=(期末應收賬款余額-期初應收賬款余額)×5‰=(30000000-20000000)×5‰=50000元;本年度實習獲取的壞賬準備=期末壞賬準備余額-期初壞賬準備余額=500000-300000=200000元;應調增應繳稅所得額=200000-50000=150000元。

　　For example: a joint stock limited company, according to the aging analysis method for provision for bad debts on January 1, 2000, the provision for bad debt balance is 300000 yuan, accounts receivable balance is RMB 20 million. If the balance of December 31, 2000, provision for bad debts for 500000 yuan ($200000) this year for provision for bad debts, accounts receivable balance is RMB 30 million. Is: the rules of the tax law of the provision for bad debt deduction quota = (final accounts receivable balances - the beginning balance of accounts receivable) x 5 ‰ = (30000000-20000000) x 5 ‰ = 50000 yuan; This year's internship for balance = at the end of the provision for bad debts provision for bad debts - beginning balance of provision for bad debt = 500000-300000 = 500000 yuan; Should increase the taxable amount of income = 200000-50000 = 200000 yuan.

　　應當留意的是，國稅發[2000]84號文件規矩，獲取壞賬準備金的繳稅人發生的壞賬丟掉，應沖減壞賬準備金;實習發生的壞賬丟掉，逾越已獲取的壞賬準備的有些，可以在發生當期直接扣減;已核銷的壞賬收回時，應相應添加當期的應繳稅所得。這一規矩與壞賬準備的會計核算一樣，在按上述方法進行繳稅調整時，無需思考應沖減的壞賬準備(指實習發生的壞賬損失)和新添加的壞賬準備(指收回已核銷的壞賬)。

　　Should pay attention to is that guoshuifa [2000] 2000 date file rules, bad debt reserve for tax people bad to lose, should be written off bad debt reserve; Practice of bad debts to lose, exceeds has access to some of the provision for bad debts, can happen in the current direct deduction; When withdrawing have cancel after verification of bad loans, should be added in the current taxable income. Accounting of the rules and the provision for bad debts, in the tax adjustment according to the above method, without thinking should be write-downs of bad debts preparation (refers to the practice of bad debt losses), and the newly added provision for bad debt (refers to cancel after verification of bad loans that have been reacquired).

　　濟南財務咨詢公司 ：http://www.yinyon.cn/