坏账损失,虽然在会计处理上已规定把它当作一项商品交易活动所产生的费用来列支,如果因此而放松对其管理,就容易被某些人用处理名不符实的坏账损失的手法,使企业的财产蒙受不必要的损失。为防止这种现象的发生,除了按规定在长期呆账转作坏账处理时须经有关财税机关审核认可外,企业应强化财务 Bad debt losses, while accounting treatment has been made to treat it as a transaction costs incurred by the goods, and if so relaxed to its management, it is easy for some people to deal with the falsification of the bad debt losses Practices, so that the business of property suffered unnecessary losses. In order to prevent the occurrence of this phenomenon, in addition to the provisions in the long-term bad debts turn bad debts processing subject to the approval of the relevant tax authorities, the company should strengthen the financial