摘要
针对企业因赊销而发生的坏帐损失的帐务处理，通过对坏帐的确认、计量、记录和报告的比较分析。
As for the account disposal of losses caused by bad accounts because of enterprises' selling goods on credit,the articl comments on the many shortcomings existing in the examination and calculation of bad accounts in our country through a comparative analysis of identification,calculation,booking and report of bad accounts.
关键词
应收帐款
坏帐损失
中国
坏帐核算
企业
accounts receivable
bad account losses
principle of prudence
