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tan shang shi gong si ying shou kuan xiang de zhang ling pi lu he huai zhang que ren
Author(s): 
Pages: 25
Year: Issue:  4
Journal: Finance and Accounting Monthly

Keyword:  账龄应收票据预付账款其他应收款坏账准备企业财务制度计提比例期末余额计提方法期初余额;
Abstract: 上市公司对外公开财务报表的附注中,必须列示应收款项的账龄及坏账政策,以便投资者准确判断企业的资产质量及财务状况。笔者拟就此两方面作以下具体探讨。一、账龄披露账龄披露范围包括应收账款、应收票据、其他应收款和预付账款。1.账龄层次的划分。账龄层次的划分应体...
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