摘要
坏账是指企业无法收回或收回可能性较小的应收账款。由于坏账而发生的损失称为坏账损失。本文主要论述的是坏账准备确认与核算方法以及在会计及税法方面的区别,并通过某上市公司的案例具体说明坏账准备确认的重要性。
What this text is told is that the bad debts plan to confirm and adjust the method, and the difference from accountant and tax law, and at listed company case concrete to prove bad accounts plan importance that confirm security.
出处
《哈尔滨商业大学学报（社会科学版）》
2004年第3期63-65,共3页
Journal of Harbin University of Commerce:Social Science Edition
