我国《企业会计准则》对应收账款坏账损失的核算规定有直接转销法和备抵法两种方法，企业可根据具体情况，任选其一。笔者对其中的疑点作以下分析。 一、对直接转销法的质疑 直接转销法是在某项应收账款被确认为实在无法收回时，将这种实际损失直接记入这一会计期间的费用，并? China’s “Accounting Standards for Business Enterprises” accounts receivable bad debt loss accounting methods are two methods of direct write-off and allowance method, according to the specific circumstances of the enterprise, one of the options. The author of the doubtful point for the following analysis. First, the direct write-off method of questioning Direct write-off method is a receivable is recognized as really unrecoverable, the actual loss of this accounting period directly into the cost of the accounting period, and?