企业可提取一定比例的准备金，用于核销其应收账款的呆帐损失。
The company may draw a certain percentage of provisions to cover the debts in its accounts receivables.
当某一客户的应收账款确定无法收回后，它就不再是一项资产因而需被核销。
Whenever an account receivable from a specific customer is determined to be uncollectible, it no longer qualifies as an asset and should be written off.
确保应收账款记录完整正确：核销应收账款，凭证审核；
Ensure corrected AR booking: AR collection tracking and reconcile, and vouchers check.
负责记录应收账款或处理现金收支的员工不能拥有编制赊销往来单据或将应收款定为坏账而核销的权力。
The employees who maintain accounts receivable or handle cash receipts should not have authority to issue credit memoranda or to authorize the write-off of receivables as uncollectible.
负责记录应收账款或处理现金收支的员工不能拥有编制赊销往来单据或将应收款定为坏账而核销的权力。
The employees who maintain accounts receivable or handle cash receipts should not have authority to issue credit memoranda or to authorize the write-off of receivables as uncollectible.
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