《财务与会计》1990年第11期刊登了赵永怀、周厚杰同志《建立坏帐损失备用金的设想》的文章(以下简称赵文)。赵文在建立坏帐损失备用金的必要性中指出:“坏帐损失沿用直接转销法,势必使企业各期成本(费用)和利润不均衡,影响企业的成本(费用)管理和效益的考核。”也就是说,坏帐损失所采用传统的直接转销法,违背了收入与费用的配比 “Finance and Accounting” No. 11 of 1990 published Zhao Yonghuai, Comrade Zhou Houjie “to establish the assumption of bad debt loss fund” article (hereinafter referred to as Zhao Wen). Zhao Wen pointed out in the necessity of establishing a reserve for bad debts: “The direct write-off method that follows the loss of bad debts will inevitably result in imbalanced costs (expenses) and profits in various stages of the enterprise, cost management (management) and benefits Assessment. ”" In other words, the traditional direct write-off method used for bad debt losses runs counter to the ratio between revenue and expenses