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.
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