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问题	坏账准备的计提比例
释义	法律分析: 一般根据公司实际情况,按账龄分析制定,如一年以内5%,一到二年20%,二到三年50%,三年以上100%等。法律依据: 《企业会计制度》第五十三条企业应当定期或者至少于每年年度终了，对应收款项进行全面检查，预计各项应收款项可能发生的坏账，对于没有把握能够收回的应收款项，应当计提坏账准备”。“计提坏账准备的方法由企业自行确定”。坏账损失的核算在备抵法下，可以按余额百分比法、账龄分析法、赊销金额百分比法等方法计提坏账准备。
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