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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Assume that the allowance account had a debit balance of $ 1280 at the beginning of this month. Made an entry about allowance for bad debt.

假定备抵账户在本月初有1280美元的借方余额，将坏账计入备抵账户。

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