在外国,由于商业竞争非常激烈,企业倒闭的情况时有发生,企业应收帐款中难免有些帐款收不回来,造成销售业务上的损失。这些不能收回的帐款称为坏帐。因此而发生的损失称为坏帐损失或坏帐费用。企业以稳健为原则,一般都设置一个“坏帐准备”帐户,根据有关规定和不同的计算方法,从成本中提取一定比例的坏帐准备金,使企业利润相应 In foreign countries, due to the fierce competition in business and the failure of enterprises, it is inevitable that some accounts receivable will not be recovered in the accounts receivable of enterprises, resulting in the loss of sales business. These non-recoverable accounts are called bad debts. The resulting loss is called bad debt loss or bad debt expense. According to the principle of prudence, enterprises generally set up a “bad debt preparation” account, according to the relevant provisions and different calculation methods, withdraw a certain percentage of the bad debt reserve from the cost, so that corporate profits corresponding