会计处理方法，本公司在资产负债表日计算合同资产预期信用损失，如果该预期

The accounting treatment method is that the company calculates the expected credit loss of contract assets on the balance sheet date. If the expected credit loss is greater than the book value of the current contract asset impairment provision, the company will recognize the difference as an impairment loss and debit the "asset minus Value loss" is credited to "Contract asset impairment provision". On the contrary, the company recognizes the difference as an impairment gain and keeps the opposite accounting records.

Accounting treatment method, the Company at the balance sheet date to calculate the expected credit loss of contract assets, if the expected credit loss is greater than the current contract asset impairment provision of the book amount, the Company will recognize its difference as impairment loss, debit "asset impairment loss", credit "contract asset impairment provision." Instead, the Company recognizes the difference as an impairment gain and makes the opposite accounting record.

Accounting treatment method: the company calculates the expected credit loss of contract assets on the balance sheet date. If the expected credit loss is greater than the book amount of the current contract asset impairment reserve, the company recognizes the difference as impairment loss, debits "asset impairment loss" and credits "contract asset impairment provision". On the contrary, the company recognizes the difference as the impairment gain and makes the opposite accounting record.<br>