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1. Bad debts (definitely not)

Dr: Irrecoverable debts expense

Cr: Trade receivables

Irrecoverable debts written off and subsequently paid

Dr: Cash account

Cr: Irrecoverable debts expense

2. Doubtful debts(might not)

Allowances for receivables(应收账款备抵科目)

• General allowance=x%*(Trade receivable-bad debts-specific allowance)

• Accounting

First sets up/ higher

Dr: Irrecoverable debts expense

Cr: Allowance for receivables

Lower

Dr: Allowance for receivables

Cr: Irrecoverable debts expense

Ø 注意：在资产负债表上应收账款应该以(Trade Receivable-allowance for receivables)列示

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