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现行财务制度规定，按“备抵法”中“百分比法”核算坏账准备、企业于年度终了，按照应收账款余额3％0－5％0计提坏账准备金，计入管理费用。企业发生坏账损失时冲减坏账准备金。当年发生的坏账损失大于坏账准备的部分可计入管理费用，小于部分应冲减坏账准备。但实际操作中则
According to the current financial system, the bad debt provisions are accounted for according to the “Percentage Law” in the “Allowance Law”. The enterprise withdraws the bad debt provisions according to the account receivable balance of 3% 0-5% at the end of the year, and accounts for the management expenses. When a bad debt loss occurs in the enterprise, the reserve for bad debt will be offset. The portion of the bad debt loss that occurred in the current year that is larger than the provision for bad debt can be included in the administrative expenses, and the allowance for bad debts should be offset against the portion. But in practice it is