百联股份：公司严格遵循企业会计准则的规定编制财务报表

Core Viewpoint - Bailian Co., Ltd. (600827) emphasizes that the provision for bad debts is a reasonable estimate of potential risks based on prudent financial principles and is a normal financial practice [1] Financial Reporting - The company strictly adheres to accounting standards in preparing its financial statements [1] - All annual reports have received standard unqualified opinions from auditing firms over the years [1]