| Journal Call no. | HF5601.N43 |
|---|---|
| Author | Liang, Jian-qin. |
| Article Title | The enterprise bad debts in China / Liang Jian Qin ... [et al.]. |
| Is Part Of | The Hong Kong accountant ; v.6, no.2, Mar/Apr 1995, p.66-72, illus. |
| Abstract | This article reports the findings from a 1994 questionnaire survey on the actual commercial practices used by enterprises in Guangdong, China, to record bad debts and the provision for doubtful accounts. |