1、計(jì)提企業(yè)的壞賬準(zhǔn)備，會(huì)計(jì)分錄為：借：信用減值損失貸：壞賬準(zhǔn)備2、企業(yè)發(fā)生無法收回的款項(xiàng)，會(huì)計(jì)分錄為：借：壞賬準(zhǔn)備貸：應(yīng)收賬款等（根據(jù)應(yīng)收的款項(xiàng)計(jì)入對(duì)應(yīng)科目）3、企業(yè)預(yù)期能收回壞賬款項(xiàng)后，會(huì)計(jì)分錄為：借：應(yīng)收賬款等（根據(jù)應(yīng)收的款項(xiàng)計(jì)入對(duì)應(yīng)科目）貸：壞賬準(zhǔn)備4、企業(yè)最后收回所有款項(xiàng)，會(huì)計(jì)分錄為：借：銀行存款貸：應(yīng)收賬款等（根據(jù)應(yīng)收的款項(xiàng)計(jì)入對(duì)應(yīng)科目）壞賬是指企業(yè)無法收回或收回的可能性極小的應(yīng)收款項(xiàng)。壞賬準(zhǔn)備是指企業(yè)的應(yīng)收款項(xiàng)(含應(yīng)收賬款、其他應(yīng)收款等)計(jì)提的備抵科目。企業(yè)對(duì)壞賬損失的核算，采用備抵法。在備抵法下，企業(yè)每期末要估計(jì)壞賬損失，并通過“信用減值損失”科目及“壞賬準(zhǔn)備”科目進(jìn)行核算。