本公司在资产负债表日计算应收票据预期信用损失,如果该预期信用损失大于当

The company calculates the expected credit loss of bills receivable on the balance sheet date. If the expected credit loss is greater than the current book value of the bill receivables impairment provision, the company recognizes the difference as the impairment loss of bills receivable and debits the credit "Impairment loss", 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 the Notes receivable on the balance sheet date, and if the expected credit loss is greater than the book amount of the current paper amount of the bill impairment provision of the notes receivable, the Company recognizes the difference as the impairment loss of the notes receivable, debits the "credit impairment loss" and credits the "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 notes receivable on the balance sheet date. If the expected credit loss is greater than the book amount of the current notes receivable impairment provision, the company recognizes the difference as the notes receivable impairment loss, debits "credit impairment loss" and credits "bad debt provision". On the contrary, the company recognizes the difference as impairment gain and makes opposite accounting records.<br>