浅谈“坏帐准备”核算方法陶艳秋，程明晞坏帐，是指企业因债务人破产或债务人逾期三年未能履行义务而依照法律清偿后或经主管财政机关审核认可，确实无法收回的应收帐款，由此而产生的损失称为坏帐损失。估计计算坏帐损失而预先提取的货币准备金额叫“坏帐准备”。过去，... Talking about “bad debt preparation” accounting Tao Yanqiu, Cheng Ming 晞 bad debts, refers to the enterprise bankrupt due to the debtor or the debtor failed to fulfill its obligations within three years of liquidated in accordance with the law or approved by the competent financial authorities, indeed unrecoverable Accounts Receivable Paragraph, the resulting loss is called bad debt losses. Estimated to calculate the loss of bad debts and the amount of money withdrawn in advance is called “bad debt preparation.” past,...