坏账报备需要什么资料：中英文双语解读

中文

坏账报备是企业财务管理中重要的一环，它涉及到企业的资产安全和经济利益。那么，坏账报备需要准备哪些资料呢？

首先，企业需要准备坏账报备申请表。这份申请表是坏账报备的基础资料，需要填写的内容包括坏账发生的时间、金额、原因等。同时，企业还需提供坏账相关的凭证，如销售合同、发票、收款凭证等，以证明坏账的真实性。

其次，企业还需要提供坏账损失的核算资料。这包括坏账准备金的计提情况、坏账核销的会计处理等。这些资料能够反映企业坏账损失的具体情况，有助于评估企业的资产质量。

最后，企业还需要提供相关的内部审批文件。这些文件包括坏账报备的审批流程、审批人员的签字等，以确保坏账报备的合规性和真实性。

总之，坏账报备需要准备的资料包括坏账报备申请表、坏账相关凭证、坏账损失的核算资料以及相关的内部审批文件。企业在准备这些资料时，应当注意真实性和完整性，确保报备的准确性和合规性。

英文

What Documents Are Required for Bad Debt Reporting? A Bilingual Guide

Bad debt reporting is a crucial aspect of corporate financial management, affecting asset security and economic interests. So, what documents are necessary for bad debt reporting?

Firstly, companies need to prepare a bad debt reporting application form. This form serves as the fundamental documentation for bad debt reporting, requiring details such as the time, amount, and reasons for the occurrence of bad debts. Additionally, companies must provide supporting evidence related to the bad debt, such as sales contracts, invoices, and receipt vouchers, to prove its authenticity.

Secondly, companies need to provide accounting information on bad debt losses. This includes the accrual of bad debt provisions, accounting treatments for bad debt write-offs, etc. These documents reflect the specific situation of a company's bad debt losses, aiding in the assessment of asset quality.

Lastly, companies must submit relevant internal approval documents. These documents include the approval process for bad debt reporting, signatures from approving officials, etc., to ensure the compliance and authenticity of the reporting.

In conclusion, documents required for bad debt reporting include the bad debt reporting application form, supporting evidence related to bad debts, accounting information on bad debt losses, and relevant internal approval documents. When preparing these documents, companies should prioritize authenticity and completeness to ensure the accuracy and compliance of their reporting.