坏帐是指企业无法收回或收回的可能性极小的应收帐款。一般讲,企业的应收帐款符合下列条件之一的,应确认为坏帐。1、因债务人破产或死亡,以其破产或遗产清偿后,仍不能收回的应收帐款。2、债务人逾期未履行偿债义务,且有明显特征表明无法收回。但值得注意的是,企业的应收帐款按照第二个条件已经作为坏帐损失处理后,并非意味着企业放弃了对该项应收帐款的索取权,实际上企业仍然拥有继续收款的法定权力。如何对收回的坏帐进行帐务处理呢?下面笔者谈谈企业在采用备抵法核算坏帐损失的情况下,企业收回坏帐的会 Bad debt refers to accounts receivable that are unlikely to be recovered or recovered by the enterprise. In general, corporate accounts receivable meet one of the following conditions, should be recognized as bad debts. 1, due to the debtor bankruptcy or death, after its bankruptcy or estate liquidation, still can not recover the accounts receivable. 2, the debtor fails to perform its debt service obligations overdue, and there are obvious characteristics that can not be recovered. However, it is noteworthy that, after an enterprise accounts receivable has been treated as a bad debt loss according to the second condition, it does not mean that the enterprise has given up its right to claim the receivables. In fact, the enterprise still has the right to continue receiving payments The legal authority. How to deal with the recovery of bad debts account? Here I talk about companies in the use of allowances method of accounting for bad debt losses, the enterprise will recover bad debts