在会计实务中,应收帐款中总有一部分因各种原因不能收回,称为坏帐。应收帐款成为坏帐而造成的损失,称为坏帐损失。 现行国营工业企业会计制度规定,坏帐损失必须按规定报批同意后,注销“应收销货款”,在“企业管理费——坏帐损失”中列支。 这种做法,相当于资本主义财务会计中的坏帐损失的直接摊销法,即坏帐损失在发生坏帐时才确认。只是在帐户处理上,我们将坏帐损失转入企业管理费,在产品的生产 In accounting practice, a part of accounts receivable cannot be recovered due to various reasons and is called bad debts. The loss caused by accounts receivable becoming bad debts is called bad debt losses. The current accounting system for state-owned industrial enterprises requires that bad-debt losses must be submitted for approval in accordance with regulations, and write-off of “receivables and sales” should be written off, and listed in “Enterprise Management Fees - Bad Debt losses.” This approach is equivalent to direct amortization of bad debt losses in capitalist financial accounting, that is, bad debt losses are only recognized when bad debts occur. Only in account processing, we transfer bad debt losses to corporate management fees in the production of products.