Should collect and prepay the project: The checking and calculating of the bill receivable , account receivable and bad account loss;
应收及预付项目：应收票据、应收账款及坏账损失的核算；
Measurement of account receivable risk contains loss to give up other profit opportunity, expense burdened by enterprises, bad debt loss.
应收账款风险的衡量包括：放弃其它赢利机会的损失、企业负担的费用、坏账损失。
Accounting system of China's enterprises, enterprises can only account for bad debt allowance for loss method.
我国企业会计制度规定，企业只能采用备抵法核算坏账损失。
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