What if there is no bad debt after the company withdraws the bad debt reserve?

"Accounting Standards for Enterprises-Accounting Subjects and Major Accounting Treatment" stipulates:

(1) On the balance sheet date, if the receivables are impaired, the account of "asset impairment loss" shall be debited according to the write-down amount and credited to the account of "asset impairment loss". If the provision for bad debts that should be accrued in this period is greater than its book balance, it should be accrued according to the difference; The difference between the bad debt reserve to be accrued and its book balance shall be regarded as the opposite accounting entry.

(2) Accounts receivable that are irrecoverable shall be reported as bad debts after approval according to the management authority, and the accounts receivable shall be resold, debited to this account, and credited to such subjects as notes receivable, accounts receivable, prepayments, accounts receivable reinsurance, other receivables and long-term receivables.

(3) If the accounts receivable that have been confirmed and resold are recovered later, the accounts receivable, accounts receivable, prepayments, reinsurance accounts receivable, other accounts receivable and long-term accounts receivable shall be debited according to the actual recovered amount and credited to this account; At the same time, debit "bank deposit" and credit "notes receivable", "accounts receivable", "prepayments", "reinsurance accounts receivable", "other receivables" and "long-term receivables".

For the accounts receivable that have been recovered after verification, you can also debit the "bank deposit" account and credit the "bank deposit" account according to the actual amount recovered.

Four, the final credit balance of this course, reflecting the bad debt reserves that have been accrued by the enterprise but have not been written off.

According to the above provisions, "bad debt provision" is the result of impairment test, determination of impairment loss, provision or write-off of receivables. 20 10 made provision for bad debts, but all the funds of 20 1 1 were recovered and no bad debts occurred. In accounting, it is directly reversed according to the accrual basis path, debiting the "bad debt provision" account and crediting the "accounts receivable" account; 20 10 made provision for bad debts, but the amount of 20 1 1 has not been recovered, so it is impossible to determine whether bad debts will occur. Enterprises should continue to conduct further impairment tests. The impairment loss determined by the test results is higher than the amount accrued in the previous year, and the bad debt reserve is replenished for the difference, otherwise the difference will be reversed.

For example, the book receivable of enterprise A is 6,543,800,000 yuan from company A, 800,000 yuan from company B and 700,000 yuan from company C ... 20 10. When the impairment test is conducted, it is determined that the three companies generate impairment losses of 50,000 yuan respectively. 20 1 1 year, Company A fully recovered 1 million, but Company B and Company C did not recover it. It is learned through reliable channels that the financial situation of Company B has further deteriorated, and it is expected that it will only recover 720,000 yuan. Company C's financial crisis improved obviously last year, and it is estimated that it is possible to recover 670,000 yuan. The accounting treatment of enterprise A is as follows:

(1)20 10 Bad debt reserve at the end of the year:

Debit: asset impairment loss 15

Loan: bad debt reserve-A company 5

Bad debt reserve-Company B 5

-C5 company

(2) 20 1 1 of company a is fully recovered;

Debit: bank deposit 100

Loan: Accounts Receivable-Company A 100

meanwhile

Debit: Bad Debt Reserve -a5 Company

Loan: Asset impairment loss 5

(3) At the end of 2011,the bad debt reserve of Company B shall be replenished by 30,000 yuan (8-5);