坏账损失的核算方法有两种：一是直接转销法；二是备抵法。 １．直接转销法 直接转销法，是指在实际发生坏账时，将坏账损失直接冲减应收账款，并计入当期费用的处理方法。 发生坏账损失时，按实际发生数借记“管理费用”科目，贷记“应收账款”科目。如果已冲销的应收账款以后 There are two ways to calculate the bad debt loss: one is the direct write-off method; the other is the allowance method. 1. Direct write-off method Direct write-off method refers to the actual bad loans, the bad debt losses directly offset accounts receivable, and included in the current cost of the approach. When a bad debt loss occurs, debit the “administrative expenses” account according to the actual occurrence and credit the “accounts receivable” account. If you have reversed the accounts receivable later