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怎么对坏账准备进行济南财务咨询公司处理
How to jinan financial consultancy, the provision for bad debt
关于坏账准备金的处理，税法和会计处理的规矩不一样。国税法[2000]84号文件规矩，经赞同可获取坏账准备金的缴税人，除另有规矩外，坏账准备金获取比例一概不得逾越年末应收济南财务咨询公司
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
账款余额的5‰;年末应收账款包括应收收据的金额。财政部《关于印发<股份有限公司会计准则有关会计处理问题弥补规矩>的通知》(财会字[1999]35号)规矩，公司的应收金钱(
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,
包括应收账款和其他应收款)是不是可以作为一项资产，列示于资产负债表上，应当按照资产的定义予以合理地供认和计量。计提坏账准备的方法、获取比例等由公司自行判定，但在判定坏账准备的计提比例时，应当根据公司以往的阅历、债务单位的实习财务情况和现金流量的情况，以及其他有关信息合理地估量。《通知》还规矩，对公司的坏账丢掉，只能选用备抵法核算。
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.
会计在对坏账准备做济南署理记账的时分，需求获取坏账准备金的方法主要有应收账款余额百分比法、账龄分析法和销货百分比法三种。由此可见，无论是获取坏账准备的根据，仍是获取坏账准备的方法，其会计处理方法与税收的规矩都存在较大不同。在年终申报所得税时应按照税收的规矩进行纳税调整。
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.
因为在进行会计核算时，对坏账准备的获取是选用“差额获取”的方法，因此，在年终申报交纳所得税时，只能在当年度实习获取的坏账准备范围内进行调整。
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.
假设公司当年度实习获取的坏账准备小于或等于税法规矩的获取限额，则按实习获取数在税前扣减，不作任何纳税调整。其差额有些，在今后年度也不得补扣。
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.
假设公司当年度实习获取的坏账准备大于税法规矩的获取限额，则应当按照其差额有些进行纳税调整。
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.
举例说明：某股份有限公司按账龄分析法获取坏账准备，2000年1月1日，坏账准备余额为30万元，应收账款余额为2000万元。若2000年12月31日坏账准备余额为50万元(本年度获取坏账准备20万元)，应收账款余额为3000万元。则：税法规矩的坏账准备扣减限额=(期末应收账款余额-期初应收账款余额)×5‰=(30000000-20000000)×5‰=50000元;本年度实习获取的坏账准备=期末坏账准备余额-期初坏账准备余额=500000-300000=200000元;应调增应缴税所得额=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.
应当留意的是，国税发[2000]84号文件规矩，获取坏账准备金的缴税人发生的坏账丢掉，应冲减坏账准备金;实习发生的坏账丢掉，逾越已获取的坏账准备的有些，可以在发生当期直接扣减;已核销的坏账收回时，应相应添加当期的应缴税所得。这一规矩与坏账准备的会计核算一样，在按上述方法进行缴税调整时，无需思考应冲减的坏账准备(指实习发生的坏账损失)和新添加的坏账准备(指收回已核销的坏账)。
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).