关于坏账损失及其会计核算与管理的探讨

The Loss on Uncollectible Account and Its Check Computation and Management

从坏账损失的确认、条件、会计核算方法及坏账损失核算与管理意义几个方面进行分析,我们就能够对坏账损失采取监控措施。

From the aspects of affirmation and condition of the loss on uncollectible account, method of booking operation, and check computation and management of the loss on uncollectible account, we can take the supervision measures over the loss uncollectible account.