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)

撇帳賬戶 = bad debts accounts

It's for those debtors with long out-standing, and you think that the chance for them to settle the payment are very less.

簡單一點說,即走了數的賬戶

有人問過啦!
http://hk.knowledge.yahoo.com/question/?qid=7007070800580