allowance method

• 1. 备抵法: Allowance method

• 1.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,.
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• 2.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.
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• 3.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.
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