誰能幫我找一篇20000字的有關壞帳損失的英文論文及中文翻譯啊!

題目：

誰能幫我找一篇20000字的有關壞帳損失的英文論文及中文翻譯啊!

解答：

隨著主義市場的,市場競爭日益激烈,爲了擴大產品在市場上的占有豐,除了採用優惠價格推銷產品外,大量運用商業信用的發展,企業墊支在應收帳款上的資金逐年增加,應收帳款在流動資金中所占比例日益擴大,「三角債」和應收帳款的長期掛帳,是企業最棘手的,壞帳損失已呈上升趨勢.對於壞帳的處理問題,界和實際工作者發表了仁者見仁、智者見智的看法,筆者也擬談幾點思考.
一、對壞帳損失的確認
關於壞帳損失的確認,1993年頒布的新會計制度中,對企業應收帳款規定：因債務人破產或者破產清償後仍然不能收回的應收帳款或因債務人逾期未履行償債義務律過三年仍強不能收回的「應收帳款」便確認爲「壞帳損失」.這一規定無疑是正確的,是以客觀存在爲前提的.但在實際工作中,情況往往很複雜,對壞帳的確認還不能單純以上述兩條爲標準,還要依據事物發展的客觀並通過一定程序進行推理壞帳是否存在,以避免虛假現象產生,從而減少損失.筆者認爲,壞作損失除按規定的一般原則確認外,還應對「壞脹損失」形成的原因進行具體分析,根據成因不同應區別對待,並依據客觀因素按程序來認定.在認定壞帳損失時注意以下幾點：
1．因企業、個體經營者破產所發生的不能收回的帳款,需有債務人所在地人民法院認定或公證機關的司法支書加以證明.個體經營者死亡的又有償債義務的,應有人民法院以其遺產的司法處理意見或公證文書.對其遺產分割時,應優先償還債務,剩餘部分可分割；其遺產不足償債時,其死亡人的遺產繼承者應依法承擔償債義務.繼承人無故不履行償債義務的應通過訴訟程序解決,不應受超過三年的時間所限制,也不應輕易確定爲「壞帳損失」.
2．對超過三年而未能收回的帳款需有向債務人追索的記錄、人民法院的裁決書作證明.因災害或非常事件造成的不能收回的帳款,要有事發當地行政機關的證明或公證文書才能確認爲壞帳損失.
3．兩人合夥經營超過三年的債務,合伙人都有償還債務的義務,不應以非主要人員爲由而不承擔償債義務,經司法協調處證明確不能收回的帳款,才能認定爲「壞帳」.
二、壞帳準備金的計提
新的會計制度規定備抵法計提壞帳損失的有三種：銷貨百分比法；應收帳款帳齡分析法；應收帳款餘額分析法.目前,我國只規定企業採用應收贓款余擔分析法計提壞帳準備金.應收帳獲餘額分析法是依據壞帳損失在應收回款餘額中所占百分比的經驗並結合當期實際情況來確定壞帳損失的比率,其方法是用比率乘以應收帳躍的餘額計算壞帳準備金的估計數.這種方法比較簡單,但它與以前年度的應收帳款是相聯繫的,從現實的經濟發展狀況看,該方法存在著一定的局限性.
L．我們目前只限於採用一種方法計提壞帳準備金不利與西方會計制度相銜接.我國經濟體制改革的目標是建立社會主義市場經濟體制,在進行經濟體制改革過程中,特別是加入「關貿總協定」之後,我國的財務會計制度改革必將與西方會計制度相銜接,而我國只規定企業採用應收帳款餘額分析法計提壞帳準備金,與西方採用帳齡分析法計提壞帳準備金存在一定差異.這兩種方法在同一類企業中計算結果是不同的,是不利於我國與西方財會制度相銜接的.
2．應收帳款餘額分析法,並不十分符合會計的配比原則.由於應收帳款餘額既有本期的,也有上期的,在時間上存在差異,並沒有考慮企業應收帳款的時間長與短,因而計算結果尚不夠精確.而帳齡分析法是按照應收帳改的時間長短劃分階段計算壞帳準備金的,既考慮到應收帳款拖欠時間長短,同時也考慮到應收帳款餘額的結構,因此計提壞帳準備金更爲精確、合理.因此,我國對企業計提壞帳準備金可允許採用帳齡分析法,也可根據不同企業採用不同的方法.
2、壞隊準備全計提比率存在的
我國財務制度規定採用應收帳款餘額百分比法計提壞帳準備金,其計提的比率各有不同,如農業企業、施工企業、房地產開發企業計提比率爲1％；對外合作企業爲 2％；外商投資企業不超過3％；其他行業按0．3％－0．5％計提壞帳準備金.由於規定計提比率不同,使得採用應收帳款餘額百分比法計提壞帳準備金的企業,採用雙重差額計提,許多費用支出標準、所得稅、收益分配比率在無行業差別的情況下,在不同行業採用備抵法壞帳損失的企業其稅賦不均,且失去公平競爭的基礎.即使是同行業,由於計提比率不同,也會實質上的經營業績相同的企業,而在計算上顯示出業績的數值不同,難以得到較爲公正的業績評價,由此會產生不良後果.
1．「合資」及「獨資」企業與國有企業間壞帳提取比率不同,加大了「合資」及「獨資」企業與國有企業間的收益的差異,加大了國民收入分配的不均衡性.其原因是「獨資」、「合資」企業與國有企業間應付風險能力的差距加入.我國現行財會制度規定：農業企業可按年終應收帳款餘額的1％計提壞帳準備,工商企業應按應收帳款的0．3％－0．5％計提壞帳準備,對於一般企業來說,如此少的壞帳準備金是難以承擔壞帳帶來的風險的.相同情況下,以「 合資」、「獨資」企業計提壞帳準備金可按應收帳款餘額的3％計報,有的還更高些.這樣相比較,對「合資」、「獨資」企業發生潛虧的可能性就比較小,應付市場風險能力就較強,而國有企業顯然就處於劣勢地位.
2．壞除準備金計提混亂,造成資金流失和失控,國家收入減少.壞帳準備金制度的建立和實施是遵循「謹慎性原則」的,不能過高估計和過高提取壞帳準備金計提進行監督與管理,以使杜絕企業好帳、活帳計提準備金的現象發生.
3．部分企業依賴壞帳準備金增加企業效益,放鬆經營管理.企業建立壞帳準備制度的目的是通過減稅讓利手段,增強企業應付突發事件的能力進而支持企業生產.因此,從讓利促生產的角度來看,壞帳準備金對促生產是有積極作用的.但是,在現實經濟生活中,一部分企業改變了國家關於建立壞帳準備金制度的初衷,往往是以此作爲增加企業效益的手段.對此,本人認爲國家有關部門應進一步加強對有關壞帳準備金制度建立的目的及其精神實質的宣傳,並在實踐中不斷完善這一制度.爲了正確執行這一制度,建議國家稅務機關和財政部門監督和協助企業完善財務會計管理,協助企業加強賒銷業務的管理.
四、應採取的對策
1．改進壞帳準備金的核算,使之更加合理、完善.具體講,應允許企業採用國際通用的帳齡法計提壞帳準備金,與此同時也可採用賒銷百分比法和應收帳款餘額百分比法,不能只規定一種方法,可以允許企業根據實際情況選擇其中的一種方法.企業可根據謹慎性與配比的原則,放寬計提壞帳準備金的基數,如對企業的預付款、分期應收款,其他應收款等均可列入計提準備的基數.爲了充分反映應收帳款的真實情況,對應收帳款報表應加文字說明.
2．加強對應收帳款的管理.首先應加強發生應收帳款關口的管理,把好賒銷關：一是對企業發生的往來業務要建立商業信譽檔案,對客戶的信用程度有調查,並給劃分等級,根據信用等級來確定銷貨額度,這樣可減少應收帳款.二是加強銷售合同的管理,確定合理信用政策,嚴格銷售合同管理,應做到手續完備.齊全,並能夠適應市場價變動來確定信用期的長短,避免因市場物價變動而造成貶值和損失.三是建立企業內部應收帳款清收責任制,對業務人員要明確誰賒銷、誰收款,使每項業務落實到人.四是財務部門經常定期將應收帳款按客戶、欠款日期列出清單交業務部門,取得聯繫以便清收欠款.五是借鑑國際有效做法,即採用現金折扣辦法鼓勵客戶提前付款減少壞帳的出現.
With the market and the market increasingly competitive, in order to expand product market share in the abundance, in addition to price to sell used products, extensive use of the development of commercial credit, business accounts receivable advances in increasing the funds should be accounts receivable in the proportion of liquidity in the growing, "三角債" and the long-term accounts receivable掛帳, is the most difficult, bad debt losses has shown a rising trend. For the treatment of bad debts, and the actual workers made a benevolent see benevolence, the wise see the view of Moses, the author also points to talk about thinking.
First, to confirm the loss of bad debts
Confirmation of the loss on bad debts in 1993, the promulgation of new accounting systems, accounts receivable-to-business provisions: insolvency or bankruptcy by the debtor after the liquidation of accounts receivable can not be recovered or because the debtor did not meet their debt obligations overdue law three can not be recovered is still strong in the "accounts receivable" is recognized as a "bad loss." This provision undoubtedly is correct, based on the premise of objective reality. However, in practice, the situation is often very complicated and the confirmation of bad debts is not simply to the two as the standard, but also based on the objective and reasoning through a certain process the existence of bad debts in order to avoid false phenomenon, thereby reducing the loss. In my opinion, bad for the losses in addition to the provisions of the general principles of recognition, but also to deal with "the loss of bad debts," the cause of the formation of specific analysis should be based on different causes of discrimination and based on objective factors identified by the procedure. Bad debt losses in that note the following:
1. By enterprises, self-employed persons occurred in the insolvency of the accounts can not be recovered, the need for the people's court finds that the location of the debtor or a notary public to prove that the party branch secretaries in the administration of justice. The death of self-employed persons and debt service obligations, there should be people's courts of justice to deal with its heritage or notarized documents. Partition of its heritage, priority should be given to repay its debts, the remainder of divisible; less than its debt legacy, the inheritance of the death of people should bear the debt-servicing obligations in accordance with the law. Successor reason of default proceedings should be resolved, should not be affected by more than three years time limit should not be easily identified as "bad losses."
2. More than three years of not being able to recover the accounts and the need for recourse to the debtor's records, the people's court as proof of the award. Due to extraordinary events or disasters caused by the accounts could not be recovered, to the local executive authorities made emergency certificate or notarized documents can be identified as bad debt losses.
3. More than two three-year partnership debt, partners have the obligation to repay the debt should not be on grounds of non-essential staff rather than bear the debt-servicing obligations, coordinated by the Department of Justice certified the accounts can not be recovered in order to as " bad debts. "
Second, the provision for bad debts reserve
New accounting system loss allowance for bad debt provision of law there are three: the percentage of sales method; accounts receivable aging analysis method; accounts receivable balance analysis. At present, only requires businesses to use more than money receivable analysis tam provision for bad debts reserve. Accounts receivable balance by the analysis is based on the loss of bad debts shall be recovered in the percentage of the balance of experience and combined with the actual situation in the current period to determine the ratio of bad debt losses, which is multiplied by the ratio of accounts receivable for bad debts jumped to prepare the balance of the calculation Kim estimates. This method is relatively simple, but it with the previous year's accounts receivable are associated, from a realistic view of economic development, the existence of the method limitations.
L. We are currently limited to the use of a method of provision for bad debts reserve adverse accounting system and the West converge. China's economic structural reform goal is to establish the socialist market economic system, in the process of economic reform, in particular, by adding "the GATT", the China's reform of the financial accounting system accounting system with the West is bound to converge, and our only requires businesses to use the balance of accounts receivable analysis reserve provision for bad debts, and Western analysis using an aged reserve for bad debts provision There is a certain difference. These two methods in the same category of business results is different, is not conducive to China's accounting system and the West converge.
2. Accounts receivable balance of analysis, not very much in line with the ratio of the principles of accounting. As a result of both the current balance of accounts receivable as well as on the period, there are differences in time and does not take corporate accounts receivable and short length of time, which is still not precise enough results. The aging analysis of accounts receivable in accordance with the law is the length of time to phase into the calculation of reserve for bad debts, accounts receivable, taking into account both the length of time in arrears, but also taking into account the structure of the balance of accounts receivable, the provision for bad debts Gold is more accurate and reasonable. Therefore, in our country-to-business bad debt reserve provision allows the use of an aged analysis of different enterprises can also be used in accordance with different methods.
2, bad team ready to exist in the ratio of the entire provision
Our country's financial system requires the use of the percentage of accounts receivable balance of provision for bad debt reserve method, the ratio of its different provision, such as agricultural enterprises, construction companies, real estate development enterprise provision ratio of 1%; foreign cooperative enterprises 2 %; foreign-invested enterprises do not exceed 3%; other industries by 0.3% -0.5% Provision for bad debts reserve. Provision ratio as a result of the different provisions, making use of the percentage of accounts receivable balance of provision for bad debt reserve method of the enterprise, the difference between the use of double provision, many of the standard costs, income taxes, income distribution ratio in the absence of differences in the case of industries in different Allowance for bad debts using the industry method of its tax losses uneven, and the loss of the basis of fair competition. Even with the industry, as the ratio of different provision, the operating results will be essentially the same enterprise, and in the calculation of the numerical results show that different, it is difficult to get a more fair performance evaluation, which will have adverse consequences.
1. "Joint venture" and "owned" the state-owned enterprises and between enterprises in different ratio of bad debts extraction, increase the "joint venture" and "owned" enterprises and state-owned enterprises difference between the proceeds to increase the unbalanced nature of the national income distribution. The reason is "owned", "joint venture" between enterprises and state-owned enterprises the ability to cope with the gap between the risk to join. China's current accounting system: agricultural enterprises may be the end of the year balance of accounts receivable of the 1% provision for bad debts, business accounts receivable should be 0.3% -0.5% Provision for bad debts, for general business for bad debts so little reserve is difficult to bear the risk of bad debts. The same circumstances, in order to "joint venture", "owned" Provision for bad debts reserve the balance of accounts receivable may be 3% of total reported