随着市场竞争日益激烈,赊销信用模式是商业抢占市场份额的重要手段之一,但也伴随应收款项是否能收回的风险,本文主要研究属于金融资产的应收款项减值损失的确认和计量严格依据会计准则第22号和第8号文件,同时比较了四种减值损失估计方法之间的优缺点。 With the increasingly fierce market competition, credit credit model is one of the most important means for commercial seizing market share, but with the risk of receivables being recoverable, this paper mainly studies the recognition of impairment loss of receivables that belong to financial assets And measurement strictly in accordance with accounting standards No. 22 and No. 8, at the same time compared the advantages and disadvantages between the four methods of estimation of impairment loss.