【加油】評論
借：應收帳款 貸：備抵呆帳借：現 金 貸：應收帳款應收帳款相互抵銷，現金及備抵呆帳相互抵銷
【吳蕙心】評論
沖銷後在收回分錄應收帳款 備抵呆帳現金 應收帳款故應收帳款不變
【丸子】評論
Allowance method備抵法壞帳之會計處理方式之一其涉及對每個期末之無法收回帳款之估計A method of writing off bad debts in which uncollectible accounts are expensed in the period when the related sales take place. The allowance method contrasts with the direct charge-off method, which directly debits an expense account when bad debts are discovered.