本公司在资产负债表日计算应收账款预期信用损失,如果该预期信用损失大于当

The company calculates the expected credit loss of accounts receivable on the balance sheet date.If the expected credit loss is greater than the book value of the current account receivable impairment provision, the company recognizes the difference as an impairment loss on receivables. Write down "credit impairment loss" and credit "bad debt provision". Instead, the company recognizes the difference as an impairment gain and makes the opposite accounting record.

The Company calculates the expected credit loss of accounts receivable at the balance sheet date, and if the expected credit loss is greater than the book amount of the current provision for impairment of accounts receivable, the Company recognizes the difference as the impairment loss of accounts receivable, debits "credit impairment loss" and credits "bad debt provision". Instead, the Company recognizes the difference as an impairment gains and makes the opposite accounting record.

The company calculates the expected credit loss of accounts receivable on the balance sheet date. If the expected credit loss is greater than the book amount of the current provision for impairment of accounts receivable, the company will recognize the difference as the impairment loss of accounts receivable, debit "credit impairment loss" and credit "bad debt provision". On the contrary, the company recognizes the difference as impairment gain and makes opposite accounting records.<br>