对坏帐损失处理的建议安庆市医药局唐美林坏帐损失是指企业区无法收回应收帐款产生坏帐而出现的损失。对于坏帐损失的核算，新的行业会计制度均规定，除保留原制度中采用的直接转销法外，还增加了西方会计中广泛运用的备抵法。这种合理预计和核算可能发生的损失，充分体现... Proposed treatment of bad debt Anqing Medical Bureau Tang Meilin Bad debt losses refers to the business district can not recover bad debts accounts receivable arising from the loss. For the accounting of bad debts, the new accounting system for industry stipulates that in addition to the direct write-off method adopted in the original system, the allowance method widely used in western accounting is also added. This reasonable prediction and accounting of possible losses, fully reflect ...