赊销业务中交易与结算时间的不同期,势必导致坏帐风险,因这种风险转化成现实而给企业招致的损失,在会计实务中称为坏帐损失;若采用总括收益的观念,通常又称作坏帐费用。后者指明了核销坏帐的要素投向是费用。会计上对于如何将坏帐核销到费用中去,则有直接销帐法和备抵法的区分。根据配比和谨慎(稳健)的原则,为了更为准确地反映企业应收帐款预期的可变现净额,从而更为准确地估价企业的资产规 The different periods of the transaction and settlement time in the credit sales business are bound to lead to bad debt risk, because the risk that the risk is converted into reality and caused to the company is called bad debt loss in accounting practice; if the concept of overall income is adopted, usually Called bad debt expenses. The latter indicates that it is the cost to write off the elements of bad debts. Accounting for how to write off bad debts to expenses, there is a distinction between direct write-off method and allowance method. According to the principle of proportioning and prudence (robustness), in order to more accurately reflect the net realizable value of the enterprise’s accounts receivable, so as to more accurately assess the assets of the company