坏账准备金是用以核销企业将来发生的坏账损失，从实质上看也是对未来将要发生的损失的一种预先补偿。其目的主要是将企业发生的损失要在各个会计期间予以均衡化，以保证企业的持续经营能力。因此，坏账准备金计提方法的适当性、计提数额的准确性就成为会计核算中一个十分... Bad debt reserves are used to write-off business losses occurring in the future bad debt, in essence, is also a loss for the future of a pre-compensation. Its main purpose is to balance the losses incurred in the enterprise during each accounting period so as to ensure the going-concern ability of the enterprise. Therefore, the accuracy of the method of withdrawing the provision for bad debts, the accuracy of the accrued amount of accounting has become a very ...