計(jì)提壞賬準(zhǔn)備怎么編制會(huì)計(jì)分錄?
企業(yè)應(yīng)當(dāng)定期或者至少每年年度終了,對(duì)應(yīng)收款項(xiàng)進(jìn)行全面檢查,預(yù)計(jì)各項(xiàng)應(yīng)收款項(xiàng)可能發(fā)生的壞賬,對(duì)于沒(méi)有把握收回的應(yīng)收款項(xiàng),應(yīng)當(dāng)計(jì)提壞賬準(zhǔn)備。那么計(jì)提壞賬準(zhǔn)備的會(huì)計(jì)分錄怎么做?