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                                1. 当前位置: 代写一篇论文多少钱 > 会计论文 > 建筑施工企业应收账款坏账准备问题探析

                                  建筑施工企业应收账款坏账准备问题探析

                                  时间:2018-12-12 10:32作者:许秀萍
                                  本文导读:这是一篇关于建筑施工企业应收账款坏账准备问题探析的文章,按照企业会计准则的相关规定,为了保障相关企业资本运转和资本管理的正常进行,企业需要对资产计提各种减值准备,对于建筑施工企业来讲,应收账款坏账准备是其中最为重要的,本文将围绕建筑施工企业应收账款坏账准备

                                    摘    要: 建筑工程具有施工周期长,合同金额大,费用支出种类多等相关特点,施工企业在进行工程施工的过程中需要根据工程推进情况持续进行材料采购、结算人工费用以及设备支出,这些大量的费用支出需要由甲方来进行支付,但是从当前的实际情况上来看,施工企业存在应收账款收回困难的情况,这也是当前烂尾工程多,拖欠施工人员工资现象多的根本原因,本文将针对建筑施工企业应收账款管理以及应收账款核算进行研究。

                                    关键词: 建筑施工企业; 应收账款; 管理与核算;

                                  棋牌大全下载安装   JIANZHUSHIGONGQIYEZAIYUNYINGGUOCHENGZHONG,YINGSHOUZHANGKUANDEGUANLIYUHESUANSHIFEICHANGZHONGYAODE,KEYISHUOZHEISHIGUANHUQIYESHENGCUNHEFAZHANDEJUEDINGXINGNEIRONG,JIANZHUSHIGONGQIYEZAIJINXINGGONGCHENGJIANSHEGUOCHENGZHONGBUDUANXUYAODALIANGDEZIJINTOURU,RUGUOYINGSHOUZHANGKUANDEGUANLIYUHESUANCHUXIANWENTI,JIUHUIDAOZHIGONGCHENGJIANSHEZHONGDUAN,SHIGONGQIYEJIANGMENGSHOUJUDAJINGJISUNSHI。YOUYUSHIGONGQIYEDEYUNXINGMOSHIRUCI,SUOYIQIANGHUAYINGSHOUZHANGKUANDEGUANLIYUHESUANSHIMEIYIGEJIANZHUSHIGONGQIYEGUANLIRENYUANZAIGONGZUOZHONGSUOYAOSIKAODEZHONGDIANWENTI。ANZHAOQIYEHUIJIZHUNZEDEXIANGGUANGUIDING,WEILEBAOZHANGXIANGGUANQIYEZIBENYUNZHUANHEZIBENGUANLIDEZHENGCHANGJINXING,QIYEXUYAODUIZICHANJITIGEZHONGJIANZHIZHUNBEI,DUIYUJIANZHUSHIGONGQIYELAIJIANG,YINGSHOUZHANGKUANHUAIZHANGZHUNBEISHIQIZHONGZUIWEIZHONGYAODE,BENWENJIANGWEIRAOJIANZHUSHIGONGQIYEYINGSHOUZHANGKUANHUAIZHANGZHUNBEIDEXIANGGUANWENTIDUIYINGSHOUZHANGGUANKUANGUANLIYUHESUANJINXINGYANJIU。

                                    1、 应收账款坏账准备

                                  棋牌大全下载安装   HUAIZHANGZHUNBEISHIZHIQIYEYINGSHOUKUANXIANGZHONG,DAOQIWUFASHOUHUIHUOZHESHOUHUIKENENGXINGJIXIAODENEIYIBUFENYINGSHOUKUANXIANG。QIYEDAOQIWUFASHOUHUIDEYINGSHOUZHANGKUANHUIDUIQIYEDEJINGYINGZAOCHENGYIDINGJINGJISUNSHI,JIERXINGCHENGQIYEDEZICHANSUNSHI。ZHEIYIBUFENSUNSHICHENGZHIWEIHUAIZHANGSUNSHI。HUAIZHANGZHUNBEISHIQIYEJIYUHUIJIGUANLIZHONGDEJINSHENXINGYUANZEERJITIDEYIZHONGSUNSHIZHUNBEI,YONGLAIYINGDUIZAIWEILAIDUIYUWUFASHOUHUIDEYINGSHOUZHANGKUANSUOXINGCHENGDEHUAIZHANG,QIYEHUIJIZHANGMIANXIANGYAOZHENSHIFANYINGQIYEZIBENJINGYINGQINGKUANGJIUBIXUZHENDUIYINGSHOUZHANGKUANZHONGDAYUSHIJIKESHOUDEHUIBUFENJINXINGHELIGUJIBINGZUOHAOSUNSHIZHUNBEI,ZHEIJIUSHIHUAIZHANGZHUNBEIDEJIBENQINGKUANG[1]。

                                    2 、坏账准备的形成与核算表方法

                                    想要分析坏账准备是如何形成的,首先我们就要明确当前企业会计在面对坏账的情况下采用何种方式,当前,企业会计在面对坏账的情况下通常有两种方式可供选择,首先是直接转销法,直接转销法比较好理解,实际就是在应收账款无法收回,坏账已经计提的情况下,将这一部分坏账直接转入当期费用,将应收账款进行冲销。企业在会计科目上也不需要设置备抵科目,但是这种方式存在较多的不利因素影响,容易在时限性和账目核算的过程中出现问题。我国在新企业会计准则中明确规定,企业只能使用备抵法来对坏账损失进行核算,这种方式就是预先在科目中设置备抵科目,按照会计人员的估计和实际情况的发展来估算应收账款以及其他应收款中能够收回与不能收回的部分,并设置相应的坏账准备,按照权责发生制将实际发生的坏账部分纳入本期费用中[2]。这种坏账准备的形成方式是我国当前企业会计比较通用的一种方式,具有很强的时效性并且误差较小,尤其对于建筑施工企业这样资金链运作非常依赖于应收账款的企业来说,备抵法能够有效降低企业运营风险,提升企业运营稳定性。当某一应收款项全部或部分被确认为坏账时,再根据其损失金额冲减坏账准备,同时注销相应的应收款项金额,这是我们在进行坏账处理过程中的实际操作方式。企业按照相关要求可以依照自身实际情况从余额百分比法、账龄分析法、赊销百分比法和个别认定法四种方式中选择计提坏账准备的方式。
                                   

                                  建筑施工企业应收账款坏账准备问题探析
                                   

                                    3、 应收账款坏账准备的纳税调整

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                                    4、 坏账准备的涉税风险

                                  棋牌大全下载安装   JIANZHUSHIGONGQIYEZAIJITIHUAIZHANGZHUNBEIDEGUOCHENGZHONGYECUNZAIHENDUOSHESHUIFENGXIAN,ZHEILIWOMENJIANDANDIJINXINGJIESHAO。YIXIEQIYEZAIJITIHUAIZHANGZHUNBEIDEGUOCHENGZHONGANZHAOBEIDIFAZHENDUIYINGSHOUZHANGKUANZHONGQIANFENZHIWUDEBUFENJINXINGLESUODESHUIQIANKOUCHU,ZAIJINXINGYINGNASHUISUODEEHESUANDEGUOCHENGZHONGZHIJIEJIANGZHEIYIBUFENJINXINGLEKOUCHU,ZHEIJIUWEIFANLESHUIFAXIANGGUANYAOQIU,SHUIFAZHONGDUIYUKEKOUCHUBUFENYOUMINGQUEYAOQIU,WEIJINGHEDINGDEBUFENBUDEKOUCHU,FUHEGUIDINGBINGJINGSHUIWUJIGUANHEDINGDEHUAIZHANGSUNSHICAIKEYIZAISHUIQIANKOUCHU,ZAIWEIJINGSHUIWUJIGUANSHENHEDEQINGKUANGXIA,JISHIZAIXIANENEIDEBUFENYEBUNENGZAISHUIQIANJINXINGKOUCHU。ZHEILIWOMENZHISHIJULEYIGEBIJIAOCHANGJIANDESHESHUIFENGXIAN,QISHIZAIJIANZHUSHIGONGQIYEZHONG,HUAIZHANGZHUNBEISHESHUIFENGXIANDELEIXINGHAIYOUXUDUO,ZHEILIWOMENBUZAIYIYIZHUISHU,WOMENXUYAOMINGQUEYIGELINIAN,BULUNWOMENYIZHAOHUIJIZHIDUXIANGUANGUIDINGDUIHUAIZHANGZHUNBEIZUOCHUZENYANGDESHEZHI,ZAIJISUANYINGNASHUISUODESHIDOUBIXUANZHAOXIANXINGSHUIFAXIANGGUANGUIDINGJINXINGDIAOZHENG,FOUZEJIUHUIFASHENGFENGXIAN[4]。

                                    5 、需要注意的问题

                                  棋牌大全下载安装   WOMENZAIJINXINGYINGSHOUKUANGUANLIHESUANDEGUOCHENGZHONG,YINGGAIZHUYIQIANGHUADUIYINGSHOUZHANGKUANDEJIANDUGUANLILIDU,YAOJISHIFAXIANYINGSHOUZHANGKUANZHONGCUNZAIDEFENGXIAN,BINGQIEZHENDUIFENGXIANQUJINXINGGUANKONG,BIMIANFASHENGHUAIZHANGSUNSHI,DUIYUJIANZHUSHIGONGQIYELAIJIANG,XIANGYAOBAOZHANGGONGCHENGJIANSHEDESHUNLIJIUBIXUBAOZHANGGONGCHENGJIANSHEZIJINDECHONGZU,NEIMEWOMENJIUBIXUQIANGHUADUIYUYINGSHOUZHANGKUANDEGUANLIYUHESUAN,DUIYUZHEIYIBUFENDEGONGZUOYIDINGYAOLUOSHIGONGZUOZEREN,DUIYUKAIFATOUZIQIYEYAODINGQITONGGUOHEFASHOUDUANLEJIEQIUQIYENEIBUYUNYINGZHUANGKUANG,BAOZHANGYINGSHOUZHANGKUANDEANQISHOUHUI,TONGSHIYINGGAIJIAQIANGCAIWUGONGZUORENYUANDUIYUZHEIYIBUFENDEXIANGGUANZHUANYEZHISHILEJIE,CHONGFENXUEXISHUIFAXIANXINGGUIDING,ZUODAOHELIDENASHUIDIAOZHENG,BIMIANSHESHUIFENGXIAN。

                                    6 、结束语

                                    DANGQIANWOMENCHANGJIANDAOHENDUOJIANZHUGONGCHENGYOUYUJIANSHEZIJINWENTIDAOZHITINGGONG,DAOZHILANWEIGONGCHENGDECHUXIAN,ERTUOQIANSHIGONGGONGRENXINZIZHEIYISHEHUIREDIANHUATIYEHESHIGONGQIYEDEYINGSHOUZHANGGUANLIHESUANGONGZUOYOUHENDAGUANLIAN,DUIYUSHIGONGQIYELAIJIANG,KEXUEYANJINDIJINXINGYINGSHOUZHANGKUANGUANLIYUHESUANGONGZUO,SHIQIYEZUIWEIZHONGYAODECAIWUGUANLIGONGZUO,YESHIQIYEWENDINGFAZHANDEJICHUSUOZAI,WOMENBIXUMINGQUEYINGSHOUZHANGKUANGUANLIHESUANGONGZUOZHONGDEXIANGGUANWENTIYIJIGUOJIAXIANGGUANGUIDING,KEXUEXIZHIDEJINXINGXIANGGUANGONGZUO,ZUIDAXIANDUBIMIANHUAIZHANGDECHUXIAN,JIANGDIQIYEFENGXIAN。

                                    参考文献

                                    [1] 顾新莉.建筑施工企业加强应收账款管理与核算研究[J].中国乡镇企业会计,2014(7):141-142.
                                    [2] 陈峙君.关于企业加强应收账款的管理与核算的策略探讨[J].财会学习,2019(17):113-114.
                                    [3] 陈韵悦.关于企业加强应收账款管理与核算的策略探讨[J].现代营销,2019(4):227-228.
                                  棋牌大全下载安装   [4] 王雁兵.应收账款管理与核算的研究[J].商情,2018(27):133.

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