（1）坏账损失的核算方法坏账是指企业无法收回或收回的可能性极小的应收款项。因发生坏账而产生的损失，为坏账损失。坏账损失的核算有两种方法，一是直接转销法，即待应收款项实际发生坏账时直接计入发生坏账当期的损益，并冲销应收款项的方法。采用直接转销法核算时，通常销 (1) Accounting method for bad debt losses Bad debts refer to accounts receivable that the enterprise has no possibility of recovering or recovering. The loss due to bad debts is the bad debt loss. There are two ways to calculate the bad debt loss. One is the direct write-off method, that is, when the actual bad debts of receivables occur, they are directly charged to the profits and losses of the current period of bad debts and offset the receivables. Direct reimbursement method of accounting, usually sales