现行财务制度规定,企业在赊销业务发生的当期,可采用备抵法核算坏帐损失,即按照一定的方法估算可能发生的坏帐损失,列作当期的费用,以弥补直接转销法的不足。在备抵法下,可以采用应收帐款余额百分比法提取坏帐准备。在实际操作中,有人对“坏帐准备”核算所涉及的问题存在着种种误解。本文拟从以下几 The current financial system stipulates that in the current period of credit sales, an enterprise may use the allowance method to account for bad debt losses, that is, to estimate possible bad debt losses according to a certain method, which will be listed as current expenses to make up for the insufficiency of the direct write-off method. . Under the allowance method, bad debt provision can be extracted using the percentage balance of accounts receivable. In practice, some people have misunderstood the problems involved in the preparation of bad debts. This article is intended to