After the prior deduction of bankruptcy expenses from the bankruptcy property, repayment shall be made in the following order.

破产财产优先拨付破产费用后，按照下列顺序清偿。

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If the sale of goods concerns any cash discount, the revenue incurred by selling goods shall be ascertained in accordance with the amount prior to the deduction of the cash discount.

企业销售商品涉及现金折扣的，应当按照扣除现金折扣前的金额确定销售商品收入金额。

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Article 6 If the sale of goods concerns any cash discount, the revenue incurred by selling goods shall be ascertained in accordance with the amount prior to the deduction of the cash discount.

第六条销售商品涉及现金折扣的，应当按照扣除现金折扣前的金额确定销售商品收入金额。

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You can only take a bad debt deduction if the amount you were owed was included in your gross income for the year the deduction is claimed or for a prior year.

FORBES: Taxes From A To Z (2013): B Is For Bad Debt Expense