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。
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。
Dealing account and drawing bad debt provision are all basic essential factors for bank to control risks. The Ministry of Finance has promulgated several Provisions on Loan Loss Reserves.
对贷款的会计处理和计提呆账准备金的实践是银行业管理和控制风险的基本要素，财政部已多次颁布了有关的管理办法。
Dealing account and drawing bad debt provision are all basic essential factors for bank to control risks. The Ministry of Finance has promulgated several Provisions on Loan Loss Reserves.
对贷款的会计处理和计提呆账准备金的实践是银行业管理和控制风险的基本要素，财政部已多次颁布了有关的管理办法。
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