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| 1. | 计提坏账准备应注意的问题 | |
| | Advertent Problems in Bringing Bad Debt Preparation
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| 2. | 关于企业计提坏账准备的研究 | |
| | Disscussion about Provision for Bad Debt
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| 3. | 浅谈坏账准备的会计与税务处理差异及纳税调整 | |
| | Differences in Dealing with Accounting and Taxing for Bad Debt Reserve and Tax Adjustment
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| 4. | 坏账准备 | |
| | Bad debt provision for interest receivable
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| 5. | 亚洲的坏账 | |
| | Bad debt in Asia
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| 6. | 论“八项坏账、跌价、减值准备”与税法差异 | |
| | The Difference of “Eight Allowance for Bad Debt, Falling Price, Loss in Value Cramming” between Accounting and Law of Taxation
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| 7. | 浅谈坏账损失的核算 | |
| | On Checking Bad Debt Loss
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| 8. | 坏账准备会计与税务处理的差异分析及纳税调整 | |
| | An Analysis of the Differences between Accounting Treatment and Tax Treatment for Bad Debt Reserves and the Related Tax Adjustment
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| 9. | 论提取坏账准备 | |
| | On Withdrawal of Provision for Bad Bebts
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| 10. | 坏账准备的涉税问题探讨 | |
| | Thoughts on Reserve for Bad Debts Related to Tax
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