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《企业会计制度》与“两则两制”相比较，对企业坏账损失的核算提出了新的规定与要求。为使企业正确执行《企业会计制度》，真实核算财务成果，笔者将《企业会计制度》对坏账损失核算提出的新规定介绍如下。
Compared with “Two Systems”, “Enterprise Accounting System” puts forward new regulations and requirements on the accounting of enterprise bad debt losses. In order to enable enterprises to correctly implement the “Accounting System for Business Enterprises” and to truly calculate the financial results, the author introduces the new rules set forth in the “Accounting System for Business Enterprises” for accounting for bad debts.