Enterprises should formulate bad debt confirmation standards according to laws and regulations. In general, bad debts can be recognized under the following circumstances:
1. Accounts receivable that cannot be recovered after the debt unit goes bankrupt or is written off and paid off according to legal procedures;
2, the debtor died, no legacy or legacy is not enough to pay off, irrecoverable receivables;
3. Accounts receivable that are still uncollectible after the debtor fails to fulfill its debt service obligations for three years.
Second, how to deal with bank bad debts
Bad debts of banks refer to accounts receivable that banks cannot or are unlikely to recover. The loss caused by bad debts is called bad debt loss. Due to the great uncertainty of the market economy, the bank's accounts receivable may not be fully recovered in the end, that is, some or all bad debts may occur. The so-called bad debts refer to uncollectible accounts receivable. It is generally believed that if the debtor dies or goes bankrupt, the part that cannot be recovered after compensation with his remaining property and inheritance; Accounts receivable that are overdue for more than three years can be recognized as bad debts. Enterprises have two different accounting methods for possible bad debts: that is, they do not predict possible bad debts at ordinary times, and only directly write off accounts receivable when bad debts actually occur (according to China's current accounting system, this accounting method has been cancelled). Bad debt means that the borrowed money can't be recovered for many reasons, such as the other party's loan losing money in business, or the person simply died and ran away, and so on. The treatment of bad debts generally only refers to the phenomenon that loans cannot be recovered from the accounting point of view. At present, the bad debts of banks are divided into five levels: normal, concern, secondary, suspicious and loss. Banks generally use the allowance method to calculate loan loss reserves, including special reserves and special reserves. When it is confirmed as bad debt, it is accounting, borrowing, loan loss provision, and overdue loan write-off, which must be approved by the superior. Only then. Bank bad debts refer to the phenomenon that loans cannot be recovered, which can be divided into five levels: normal, concerned, secondary, suspicious and loss. Banks generally use the allowance method to calculate loan loss reserves, including special reserves and special reserves. When it is confirmed as a bad debt, it is necessary to conduct accounting and borrow loan loss reserve: write off overdue loans, and only the superior will approve the write-off.
Three, how to define bank loans as bad debts (bad debts)
Bank bad debts refer to accounts that cannot be recovered by loans.
For example, the bank lent Company A 654.38 billion yuan, and now Company A spent it, but that account.
Your protagonist, how can you take money from the bank? he
As for bad debts, it refers to accounts receivable that have passed the repayment period and cannot be recovered after collection.
This is also the case.
No one has deposited a batch of money in the bank. If this person dies and there is no heir, the money will be deposited in the bank and become an account with no owner.
Your protagonist may have stolen such an account from the bank, but such an account is not a bad debt, not a bad debt.
4. How to define bad debts and dormant accounts of banks?
Bad debts of banks and dormant accounts refer to accounts receivable that banks cannot or are unlikely to recover. The loss caused by bad debts is called bad debt loss.
Due to the great uncertainty of market economy, banks should
Accounts receivable may not be fully recovered in the end, that is, some or all bad debts may occur. The so-called bad debts refer to uncollectible accounts receivable. It is generally believed that if the debtor dies or goes bankrupt, his remaining property,
The part of the estate that cannot be recovered after compensation; Accounts receivable that are overdue for more than three years can be recognized as bad debts. Enterprises have two different accounting methods for possible bad debts: that is, it is unlikely to be issued at ordinary times
Bad debts are expected, but only accounts receivable are directly written off when bad debts actually occur (according to China's current accounting system, this accounting method has been cancelled).