【中文版】

坏账准备是一种会计科目，是应收账款科目的备抵科目。它用于记录和核算企业应收账款坏账准备计提、转销和应计利息等事项。

坏账准备的具体含义是指企业为可能无法收回的应收账款而提前预提的准备金。这是为了反映应收账款的真实价值和防范财务风险。在会计处理上，坏账准备通常被归类为资产减值损失类科目，是财务报表中一个重要的减项。

坏账准备的计提方法通常有三种：余额百分比法、账龄分析法和销货百分比法。企业可以根据实际情况选择适合自己的计提方法。计提坏账准备时，借方记入“资产减值损失”科目，贷方记入“坏账准备”科目。当应收账款确实无法收回时，可以转销坏账准备，借方记入“坏账准备”科目，贷方记入“应收账款”科目。

坏账准备在财务报表中的列示通常分为两部分：一部分是本期计提的坏账准备金额，反映在“资产减值损失”项目中；另一部分是本期转销的坏账准备金额，反映在“应收账款”项目中。

总之，坏账准备是一种用于防范财务风险的会计科目，需要企业在日常经营活动中加以关注并及时处理。

【英文版】

Bad debt provisions refer to accounting subjects that are off-setting accounts of accounts receivable. They are used to record and account for the provisions for bad debts of accounts receivable, provisions for bad debts written off, and interest provisions.

The specific meaning of bad debt provisions refers to the provisions made by enterprises in advance for possible uncollectible accounts receivable. This is to reflect the true value of accounts receivable and guard against financial risks. In accounting treatment, bad debt provisions are usually classified as assets impairment loss categories and are an important deduction in financial statements.

There are usually three methods for calculating bad debt provisions: balance percentage method, age analysis method, and sales percentage method. Enterprises can choose their own calculation methods according to actual circumstances. When provision for bad debts is made, the debit is recorded in the asset impairment loss account, and the credit is recorded in the bad debt provisions account. When accounts receivable cannot be recovered, provisions for bad debts can be written off. The debit is recorded in the bad debt provisions account, and the credit is recorded in the accounts receivable account.

The presentation of bad debt provisions in financial statements is usually divided into two parts: one part is the amount of provisions for bad debts made during the current period, which is reflected in the "asset impairment loss" project; the other part is the amount of provisions for bad debts written off during the current period, which is reflected in the "accounts receivable" project.

In short, bad debt provisions are accounting subjects used to guard against financial risks that require attention and timely handling by enterprises in their daily business activities.