会计核算中计提的坏账准备与税法中允许扣除的坏账准备之间存在很大的差异,并且这些差异又交叉影响,使得纳税调整更加复杂。一、坏账损失的会计处理与税务处理1.坏账损失的确认及会计处理坏账是指企业无法收回或收回的可能性极小的应收账款。由于发生坏账而产生的损失,称为坏账 There is a big difference between the provision for bad debts made in accounting and the allowable deduction for bad debt in the tax law, and these differences have cross-impact, making tax adjustments more complicated. First, the accounting treatment of bad debt losses and tax treatment 1. Bad debt loss recognition and accounting treatment Bad debt refers to the enterprise can not recover or recover the possibility of a very small accounts receivable. Loss due to bad debts, known as bad debts