浅谈现行会计制度下坏账损失的账务处理

On Disposition of Bad Debts' Loss under Current Accounting System

现行的企业会计制度关于坏帐损失的处理在计提坏帐准备的范围、方法、比例等方面与旧制度有所不同,在坏账损失的处理方法上也大不相同。

The current enterprise's accounting system is different from the old one in scope, method, and proportion of preparation for counting bad debts. So is it in disposition of bad debts' loss.