什么是坏账准备？(an allowance for uncollectible accounts?)
坏账准备是会计报表上的一项分录，用以减少公司可能无法收回的应收账款总数，注销坏账。这提供了一个更真实的公司财务状况，避免了夸大应收账款金额的情况，使其看起来好像有更多的钱进来了。会计人员可以使用多种方法得出这个数字，并且他们必须在计算方法上保持一致，以保持财务报表的完整性。
处理不可收回账户的一种方法是考虑它们的应收账款，直到它们变得永远不会支付。这种方法的问题在于，公司可能会高估预期收入。对于坏账准备，公司确定了平均违约账户数量，并将其作为“抵销资产”记录在资产负债表上，以抵消应收账款。这使得公司能够通过尽早对坏账进行会计处理来预测坏账的减记。
例如，抵押贷款贷款人期望一定比例的贷款进入违约状态。它每月根据发行的新抵押贷款数量确定这一准备金，以立即减记应收账款，而不是等待这些账户进入违约状态。这使得该公司能够更准确地描述其财务状况。
一旦个人账户明显违约，公司无法预期还款，公司可以将其减记，并将其正式归类为无法收回的账户。这允许公司以坏账的形式申请费用，从而减少其纳税义务。可能需要数月的谈判才能决定是否将拖欠账户归类为无法收回。由于本公司在其财务报表中使用了坏账准备金，因此违约已在本公司的应收账款申报中说明。
如果一家公司低估了这个数字，它可能会制造问题。该公司可能不愿意记下一些拖欠账款，担心这些申报会使其财务报表出现赤字。该公司还可能被指控夸大财务状况以欺骗股东和其他投资者，如果人们能够证明该公司知道其估值不准确并选择继续使用这些估值，这可能是一项严重的指控。
- 发表于 2021-12-23 22:40
- 阅读 ( 73 )
- 分类：商业金融
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