一、企业应收账款核算中存在的主要问题应收账款多年挂账,各种坏账难以核销。一是在企业转制重组过程中,由于应收账款的存在,极易造成国有资产的流失;二是企业在选择坏账损的核算方法时存在偏颇。在实际工作中企业普遍采用直接转销核算坏账损失,对企业长期挂账应收账款中的坏账部分不作坏账处理,形成巨额潜专。采 First, the major problems in corporate accounts receivable accounting Accounts receivable for many years linked to account, all kinds of bad debts can not be written off. First, during the restructuring and reorganization of enterprises, due to the existence of accounts receivable, it is very easy to cause the loss of state-owned assets. Second, there is a bias when choosing accounting methods for bad debts. In practice, enterprises generally use direct write-offs to report bad debt losses, and do not make bad debts for bad debts in long-term accounts receivable of the enterprises, resulting in huge potential losses. Mining