坏帐准备坏帐准备，在西方属于备抵科目，也就是评价帐户。准备科目有一个特点，就是具有贷方余额，在会计科目表上与负债科目列在一起，但实际上不是负债，而是用来抵销某一资产科目的。坏帐准备抵销应收帐款，在资产负债表上，放在应收帐款下，从应收帐款的合计金额中减... Bad debt provisions Bad debt provisions, in the West belong to allowance subjects, that is, evaluation account. One characteristic of preparing subjects is that they have a credit balance and are listed on the chart of accounts with the heading of liabilities, but are not actually liabilities, they are used to offset an asset class. Bad debt provisions to offset accounts receivable, on the balance sheet, on accounts receivable, receivables from the total amount minus ...