改进已转销又重新收回坏账损失核算方法的设想徐海彬按现行会计制度的规定，对坏帐损失进行核算有直接转销法和备抵法两种方法，因而对已转销的坏帐损失又重新收回业务核算，则要根据转销时采用方法的不同分别处理，对转销时采用直接转销法核算的，应作如下两笔分录：借：... Improvement has been written off and recoverable bad debt accounting method of accounting Xu Haibin According to the provisions of the current accounting system, accounting for bad debt losses are two methods of direct write-off method and allowance method, so the loss has been rescinded losses and Reclaim business accounting, will be based on the different methods used when the write-off, respectively, when the write-off method using the direct write-off method, should make the following two entries: By: ...