目前，在我国会计制度中，坏账损失的核算方法主要有两种，即：直接转销法和备抵法。采用直接转销法，发生坏账时，将实际损失记入管理费用中，即：借记“管理费用”科目，贷记“应收账款”科目。采用备抵法，主要是依据谨慎性原则，按期估计坏账损失，计入管理费用，同时建立 At present, there are mainly two methods for accounting for bad debt losses in China’s accounting system, namely, the direct write-off method and the allowance method. The direct write-off method, when a bad debt, the actual loss credited to the management fee, namely: debit “management fee” subjects, credit “accounts receivable” subjects. With the allowance method, it is mainly based on the principle of prudence, estimates the bad debt losses on schedule and includes them in the management fees, and at the same time establishes