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坏怅是指企业无法收回的应收帐款。由于发生坏帐产生的损失,称坏帐损失。确认坏帐损失有下列两个条件:1、因债务人破产或者死亡,以其破产或者遗产清偿,仍不能收回的应收帐款;
Bad debt refers to accounts receivable that an enterprise can not recover. As a result of bad debt losses, said the bad debt losses. There are two conditions for confirming the loss of bad debt: 1. Accounts receivable that can not be recovered due to bankruptcy or death of the debtor due to its bankruptcy or estate;