坏账是指企业发生的无法收回的各种应收账款。由此引起的损失即为坏账损失。笔者认为,企业确认的坏账,应至少符合下列条件之一: (1)由于债务单位(法人)撤消,依照民事诉讼法进行清偿后,确实无法追回的款项; (2)或因债务人(自然人)死亡,既无遗产可供清偿,又无义务承担人,确实无法追还的款项; Bad debt refers to all types of receivables that can not be recovered by an enterprise. The resulting loss is the bad debt loss. The author believes that the bad debt recognized by the enterprise should meet at least one of the following conditions: (1) Due to the withdrawal of the debtor (legal person), the money that can not be recovered after the liquidation in accordance with the Civil Procedure Law; or (2) ) Have died, there is no legacy for repayment, there is no obligor, really can not recover the money;