一、“丁”字形账户在坏账准备中的应用在备抵法下,企业应设置“坏账准备”账户,总括反映坏账准备和坏账损失的实际冲销情况。“坏账准备”账户贷方登记企业每期提取的坏账准备数,借方登记企业应收账款确认为坏账时的冲销数,贷方余额为已经提取的坏账准备,借方余额则为坏账,准 I. Application of “Ding” -shaped Account in Provision for Bad Debts Under the allowance method, an enterprise shall set up an account for “bad debt provision”, which shall generally reflect the actual write-off of bad debt provisions and bad debt losses. The amount of bad debt provision for each period of the “bad debt preparation” account credit registration enterprise, the write-off amount for the debtor registration of enterprise receivables recognized as bad debts, the credit balance as the bad debt provision that has been withdrawn, and the debit balance as bad debt.