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That is long overdue, in a sluggish state, but not identified as bad debt receivables. Sometimes used as a "bad" synonymous. |
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Accounting refers to uncollectible accounts receivable, term loans, other receivables, etc. |
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dāi zhànɡ
指逾期已久,处于呆滞状态,但尚未确定为坏账的应收款项。有时也用作"坏账"的同义语。 |
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dāi zhàng
是指已过偿付期限,经催讨尚不能收回,长期处于呆滞状态,有可能成为坏账的应收款项。呆账是未能及时进行清账的结果。
对于呆账,企业应预提坏账准备金。预提方法有:
1.账龄分析法。按应收账款账龄长短,分别按不同比率计提坏账准备金;
2.比例法。按应收账款余额一定比例计提坏账准备金。核算方法有:
1.核销法。即将发生的坏账损失直接计入成本费用;
2.坏账备抵法。企业先估计坏账损失,提取坏账准备金,发生坏账损失时冲减坏账准备。 |
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- n.: frozen loans, bad debt, bad loans
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