呆帐又称坏帐、呆坏帐，为应收帐款无法收回的部分。归属为费用类，出现在损益表中。呆帐发生的原因，是因为企业为了销售商品，而给予客户信用融通，因此呆帐的产生是为了创造收入而发生的一项费用。
坏帐、呆帐、死帐 bad account ; dead account ; uncollectible account
呆帐准备 provision for bad debts ; Reserve for Bad Debts ; [会计] bad debt provision ; provision n for bad debts
呆帐损失 loss on uncollectible accounts ; Bad Debt Losses
呆帐备抵 Allowance for uncollectible accounts
呆帐准备金 loss loan provisioning ; allowance for bad debts ; reserven pl. schlechter auenstnde ; bad debts reserve
坏帐与呆帐 bad and doubtful account
备抵呆帐 reserve for bad debts ; ALLOWANCE FOR BAD DEBTS ; allowance for bad debts-overdue receivables ; allowance for doubtful accounts
呆帐备抵帐户 allowance for uncollectibles ; allowance for uncollectable account receivable
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