一、坏账损失的会计与税务处理按照企业会计准则的规定,资产是指企业过去的交易或者事项形成的,由企业拥有或者控制的,预期会给企业带来经济利益的资源。当企业资产的可收回金额低于其账面价值时,即表明资产发生了减值,企业应当确认资产减值损失,并把资产的账面价值减记至可收回金额。企业因销售商品、提供劳务等经营活动形成的应收账款,是企业资产的组成部分。对应收账款计提了坏账准备以后,其账面价值为资产负债表日应收账款余额减去坏账准备余额后的净额。而《国 I. Accounting and Tax Treatment of Bad Debts Losses According to the Accounting Standards for Business Enterprises, assets refer to the resources that are formed or controlled by an enterprise in the past in transactions or events and are expected to bring economic benefits to the enterprise. When the recoverable amount of the enterprise assets is lower than its book value, it indicates that the assets have been impaired. The enterprise shall confirm the impairment loss of the assets and write down the book value of the assets to the recoverable amount. Accounts receivable formed by business activities such as sales of goods and provision of labor services are part of the enterprise’s assets. After the provision for bad debts is accrued to the accounts receivable, the book value is the net amount of the balance of accounts receivable on the balance sheet date minus the balance of bad debt reserves. And "country