本公司实际发生信用损失,认定相关应收账款无法收回,经批准予以核销的,根

If the company actually suffered a credit loss and determined that the related accounts receivable could not be recovered, and if it was approved to be written off, it would debit the "bad debt provision" and credit the "accounts receivable" based on the approved write-off. If the amount written off is greater than the provision for loss, the "credit impairment loss" will be debited according to the period difference.

本公司实际发生信用损失,认定相关应收账款无法收回,经批准予以核销的,根据 批准的核销金额,借记“坏账准备”,贷记 “应收账款”。若核销金额大于已计提的损 失准备,按期差额借记“信用减值损失”。

If the company actually suffers from credit loss and determines that the relevant accounts receivable cannot be recovered, and is approved to be written off, it shall debit the "bad debt provision" and credit the "accounts receivable" according to the approved write off amount. If the write off amount is greater than the accrued loss reserve, the "credit impairment loss" shall be debited for the difference on schedule.<br>