关于坏账损失若干问题的探讨

On Bad Debt Loss

面临越来越严酷的市场竞争形势,企业为了扩大产品的市场占有率,赢得竞争主动权,常常采取分期付款等以商业信用为主的销售手段。复杂多变的市场环境使部分应收账款无法收回或者收回的可能性非常小,这部分账款一般会被记为坏账,企业因此承担的经济损失即为坏账损失。最近几年,由于市场以及企业内部控制等诸多因素的影响,企业的坏账损失逐年增加,净利润不断缩水,有的企业中甚至有陈年烂账始终无法收回,以至于年年亏损却束手无策。本文拟对如对坏账的确认以及减少坏账应采取的对策谈几点思考。

Facing the increasingly harsh market competition, in order to expand product market share and win the competition initiative, enterprises often adopt sales approaches like payment by installment which is mainly commercial credit. The complex and changeful market environment makes some accounts receivable cannot be recovered or the recovery possibility is very small. This part of the payment usually are recorded as bad debts, and the economic loss caused by this is the bad debt loss. In recent years, due to the market and enterprise internal control, and many other factors, the enterprise＇s bad debt losses increase year by year, and the net profit declines constantly. Some enterprises even have aged accounts in a mess that can＇t take back, leading to great losses every year. This article discusses on the confirmation of bad debts and the measures to reduce bad debt.