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qian yi dui huai zhang sun shi de ren ding
Author(s): 
Pages: 35-36
Year: Issue:  2
Journal: Finance and Accounting Monthly

Keyword:  坏帐损失应收帐款议对财会制度清偿债务合伙经营个体经营客观存在公证文书认定程序;
Abstract: <正> 新财会制度对企业应收帐款中“因债务人破产或者遗产清偿后,仍然不能收回的应收帐款或者因债务人逾期未履行偿债义务超过三年仍然不能收回的应收帐款”认定为“坏帐损失”。这一原则的提出,是以客观存在为前提的。因此,在实际工作中不能简单地以上述
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