什麼叫做撇帳賬戶

撇帳賬戶=呆帳帳戶
英文: Bad Debt
當應收帳款(Debtor)宣佈不能還錢(破產),便要把這個Debtor爭你的款項在Profit and Loss account write off.

另有撇帳準備賬戶=呆帳準備帳戶
英文: Bad Debt Provision
當你預計應收帳款(Debtor)宣佈不能還錢,便要把你預計不能收回的款項在Profit and Loss account write off.(正常是每年調整)

It may means the account with debts became bad and that needed to be written off.