产生坏账记什么科目：中英文对比阅读

中文段落：

在企业的日常运营中，坏账的产生是不可避免的。当客户无法按时偿还债务或完全无法偿还时，企业就可能面临坏账的风险。那么，当坏账产生时，企业应如何记账呢？

在中国会计准则下，坏账的会计处理主要涉及到“坏账准备”科目。当企业预计某项应收款项可能无法全额收回时，就需要计提坏账准备。计提的坏账准备金额将作为资产减值损失，计入当期损益。一旦坏账实际发生，企业将从应收款项中核销该笔坏账，并将已计提的坏账准备转作坏账损失。

此外，企业还需要定期评估坏账准备计提的合理性，并根据实际情况进行调整。这有助于企业真实反映应收账款的价值，避免资产虚增，同时也为企业提供了对坏账风险进行预警和控制的手段。

英文段落：

In the daily operations of a business, the occurrence of bad debts is inevitable. When customers fail to repay debts on time or are unable to repay them altogether, companies may face the risk of bad debts. So, how should a business account for bad debts when they arise?

Under Chinese accounting standards, the accounting treatment for bad debts primarily involves the "Bad Debt Reserve" account. When a company anticipates that a receivable may not be fully recoverable, it needs to accrue a bad debt reserve. The amount of the accrued bad debt reserve is recorded as an asset impairment loss in the current profit or loss. Once the bad debt actually occurs, the company writes off the bad debt from the receivable and transfers the accrued bad debt reserve to a bad debt loss.

Additionally, companies need to regularly assess the reasonableness of the accrual of bad debt reserves and make adjustments based on actual circumstances. This helps companies truly reflect the value of receivables, avoid asset overstatement, and provides a means for companies to预警 and control the risk of bad debts.