坏帐及坏帐准备北庄在商品交易中，商品的发出与货款的收回往往是不能同时进行的，这就产生了应收帐款。应收帐款在债务人因多种原因无法偿付时，对于债权人来讲就有可能不能收回帐款，这就是坏帐或坏帐损失。坏帐损失的确认必须遵循以下两个条件，一是因债务人破产或者死... Bad debt and bad debt preparation Bei Zhuang in the commodity trading, the issue of goods and the recovery of the purchase money often can not be carried out at the same time, which resulted in accounts receivable. Receivables When the debtor is unable to pay for a variety of reasons, it is possible for creditors not to recover the accounts, which is the bad debt or bad debt losses. The confirmation of bad debt loss must follow the following two conditions: First, the debtor goes bankrupt or dies.