一、坏帐损失的概念《企业财务通则》第十三条:“坏帐损失是指因债务人破产或者死亡,以其破产财产或者遗产清偿后,仍然不能收回的应收帐款,或者因债务人逾期未履行偿债义务超过三年仍然不能收回的应收帐款。”这里包括两层含义:(1)所谓坏帐是指企业无法收回的应收帐款。由此产生的损失,称为坏帐损失。(2)超过三年仍然未能收回的应收帐 I. The concept of bad debt losses Article 13 of the “General Principles of Corporate Finance”: “Loss of bad debts refers to receivables that cannot be recovered after the debtor’s bankruptcy or death, and his bankruptcy property or inheritance is paid off, or because the debtor Overdue accounts receivable that have not fulfilled debt servicing obligations for more than three years and still cannot be recovered.” This includes two implications: (1) Bad debts refer to receivables that companies cannot recover. The resulting loss is called bad debt loss. (2) Receivables that have not been recovered for more than three years