坏帐处理会计与会计基本原则

坏帐损失的处理，目前已成为企业会计核算中一个不可忽视的问题，本文对坏帐处理的会计方法及所涉及的会计基本原则进行了全面分析，阐明了不同的会计处理方法所体现的不同的会计原则，以及不同的会计处理方法对企业正确反映资产价值和经营收益的不同影响，目的在于帮助企业进一步认识坏帐处理的重要性，帮助企业正确选择坏帐处理的会计方法。

Bad Debts Accounting and Basic Principles of Accounting

The accounting for bad debts is more important than ever because bad debts make enterprises incur great losses. The accounting methods for bad debts are closely related to some accounting principles, such as: matching principle, accrual basic accounting and conservatism. The direct write - off method does not comply with these accounting principles and the allowance mtthod does comply with them. But some companies use direct write - off method to materiality principle.