按照新企业会计准则,应收款项属于金融资产,坏账准备作为应收款项的减值项目适用《企业会计准则第22号——金融工具确认和计量》中金融资产减值的相关规定。根据该规定,企业对单项金额重大的应收账款应当单独进行减值测试,如有客观证据表明其已发生减值,应当计提坏账准备。对单项金额重大的应收款项单独 According to the new accounting standards for business enterprises, accounts receivable belong to financial assets. Bad debt provision is applied to the impairment of financial assets in Accounting Standard for Business Enterprises No. 22 - Recognition and Measurement of Financial Instruments. According to the regulation, an enterprise shall make a separate impairment test on accounts receivable with significant individual amount, and withdraw any bad debt provision if there is objective evidence that it has been impaired. Individually significant receivables individually