一、关于坏账损失的性质，即坏账损失应如何确认笔者认为，首先应分清是坏账损失还是坏账费用，若为坏账损失，是损失了应收账款还是损失了营业收入；若为坏账费用，又是属于什么性质的费用，这种费用能归属或配比于哪个期间、哪种资产、抑或哪种收入。以上问题解决后，才能恰 First, on the nature of bad debt losses, that is, how to confirm the loss of bad debt I believe that the first should be divided is the bad debt losses or bad debt costs, if the bad debt losses, is the loss of receivables or loss of operating income; if bad debt costs, And what is the nature of the fee, the cost can be attributed to or during which period, what kind of asset, or what kind of income. After the above problems are solved, can we just