什么是坏账准备金？(an allowance for doubtful accounts?)
坏账准备是许多企业建立的一种保障账户。这种账户的主要功能是为长期未付款的客户发票提供缓冲。公司通常根据对高风险客户的评估以及这些客户无法兑现这些发票的可能性来确定账户中保留的准备金金额。
重要的是要注意，呆账备抵的通常功能并不旨在涵盖当前账龄不足六个月的发票上的未清余额。到那时为止，通常会进行收款工作，包括尝试与经历某种财务逆转的客户达成付款安排。许多公司在确定不太可能收回未偿余额之前，不会尝试使用可疑备抵账户中的资金。。
当客户申请第7章破产保护时，可以从呆账准备金中转移资金。在通知客户已采取此类行动后，必须停止所有收集工作。这就造成了这样一种情况，即公司无法真正保证他们能够收回哪怕是部分债务。如果法院不将债务视为优先权，并且在其他债权人以某种方式得到考虑和解决之前，根本不会处理债务，则情况尤其如此。。
坏账准备的核算通常通过在公司会计记录中创建一个行项目来管理。根据公司所在国家的现行会计准则，账户的准确分类将有所不同。通常，该账户作为经营预算中的一个行项目或应收账款中的一个类别进行管理，其结构允许在必要时轻松转入应收账款余额。
虽然呆账准备金是大公司采用的一种常见策略，但小企业也可以从建立此类会计行项目中受益。手头有储备，以及一套关于何时可以使用这些储备的明确指导方针是极其重要的。许多企业还确保至少有两名企业高管可以授权转让。积累资源以抵消无法收回的债务有助于确保公司能够继续履行自己的债务，从而避免滞纳金或损害公司的信用评级。。
- 发表于 2022-02-06 05:14
- 阅读 ( 142 )
- 分类：商业金融
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