1.企业年初坏账准备贷方余额30万，本年新发生不能收回的坏账25万，收回已核销坏账70万，期末应收账款余额1000万，按照5%的比例计提坏账，计算最后需要提取的坏账准备金额是多少？写出全部分录。

您好！本年新发生不能收回的坏账25万   借：资产减值损失   25
                                                                贷：坏账准备          25
                                                              借：坏账准备             25
                                                               贷：应收账款              25
收回已核销坏账70万                                借：应收账款            70
                                                                  贷：坏账准备            70
                                                               借：银行存款           70
                                                                贷：应收账款           70
需要补提的坏账准备金额=1000*5%-（30+70）=-50   
                                                               借：坏账准备   50
                                                                 贷：资产减值损失  50