The reserve is registered with the lender in the form of a loan, and is confirmed as an expense with unknown source.
The lender's bad debt reserve is an important part of the normal operation of the enterprise, and it is also a preparation for the future production and operation of the enterprise.
Lenders' bad debt provision can be divided into full provision and installment provision. The lender's bad debt reserve in the statement mainly includes liquidity reserve, goodwill reserve and deferred tax reserve. All of them belong to loan expenses, and their compilation is registered in the lender as a whole for installment payment or deduction from the registered account.
The lender's bad debt reserve is registered with the lender in the form of loan, which is effectively controlled, which can not only alleviate the financial shortage of enterprises, but also effectively avoid bad debt losses.
Enterprises will regularly adjust the level of bad debt provision according to their business conditions to ensure its effectiveness and timeliness, and do a good job in data analysis, analyze the status, causes and accurate prediction of bad debts, so as to take effective remedial measures in time.