英语翻译When using the allowance method of accounting for bad an

来源：学生作业帮编辑：灵鹊做题网作业帮分类：综合作业时间：2024/05/02 12:52:18

英语翻译
When using the allowance method of accounting for bad and doubtful debts,the effect of writing off a bad debt on the net Balance Sheet value of debtors (debtors less allowance for doubtful debts) is:
知道是和计提坏帐准备的备抵法有关..可它到底想问啥...
是说,当使用备抵法计提坏帐疑帐时,转销坏帐对于借方决算表净值的影响是什么,这个意思吧…但是要答什么…
拜托非专业麦要用翻译器.

当使用备抵法核算呆账坏账时,转销坏账对应收账款净值有什么影响?（应收账款净值就是应收账款扣减坏账准备）
发生坏账时借：坏账准备贷：应收账款
答案：无影响.
坏账处理方法包括直接转销法和备抵转销法两种.直接转销法是指纳税人发生的坏账损失,原则上按实际发生额据实扣除；备抵转销法是指纳税人经务机关批准,先提取坏账准备金然发生坏账损失时冲减坏账.如果实际发生的坏账损失超过已提取的坏账准备金,可在发生当期直接扣除.如果已核销的坏账收回时,应相应增加当期的应纳税所得额.

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