应收账款坏账准备测试 Accounts receivable bad test ; Bad debts receivable test
二是已发生的应收账款的管理，特别是坏账准备的管理。
One is accounts receivable management in sales, the other is the management on history acountable receivable, specially on reserve for bad debts.
并不是所有应收账款都可以转嫁，都可以避免，于是必须计提坏账准备。
Not all accounts receivable can be passed on, all can be avoided, so must be provision for bad debts.
坏账准备具有防范风险，抵御损失的特性，是企业防范应收账款风险的第一道屏障。
Have to guard against the risk of bad debts, to resist the loss of identity, is to guard against the risk of accounts receivable of the first barrier.
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