在市场经济条件下,企业间的赊购赊销已相当普遍,应收账款也就随之大量产生,其中难免会有一些账款收不回来,由此而产生坏账损失。对于这部分坏账损失,会计上有两种核算方法,即直接转销法和备抵法。直接转销法是指在坏账实际发生时,作为损失直接计入当期损益,同时冲销应收账款的 Under the market economy, credit sales among enterprises have become quite common, and a great amount of accounts receivable will be generated. Some of these accounts will inevitably come back, resulting in bad debt losses. For this part of the bad debt losses, accounting, there are two accounting methods, namely the direct write-off method and allowance method. Direct write-off method refers to the actual occurrence of bad debts, as a direct loss into the current profit and loss, and write-off receivables