公司應收賬入賬問題

If the debt has been outstanding for some time, action must be sought to recover this amount from the debtor. If the recoverabilty of this debt is uncertain or partly certain, a full provision or a porportionate provision on this amount could be made in the books by Dr. Provision for Bad Debts. If this debt is unlikely to be recovered and agreed by the directors after actions had been taken, then it should be written off by Dr. Bad Debts.