有些公司不用任何应收账款的备抵法。
Some companies do not use any valuation allowance for accounts receivable,.
备抵法是按期估计坏账损失，形成坏账准备。
Allowance for bad debts is estimated that loss of time, the formation of bad debts.
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。
Accounting system of China's enterprises, enterprises can only account for bad debt allowance for loss method.
采用备抵法时，公司根据同期销售产生的同比坏帐损失来预计产生坏帐费用金额总数。
Under the allowance method, companies estimate the amount of the uncollectible accounts expense that will eventually result from a period's sale in order to reflect the expense during the same period.
采用备抵法时，公司根据同期销售产生的同比坏帐损失来预计产生坏帐费用金额总数。
Under the allowance method, companies estimate the amount of the uncollectible accounts expense that will eventually result from a period's sale in order to reflect the expense during the same period.
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