Bad/Irrecoverable debts坏账
坏账是指企业无法收回或收回的可能性极小的应收款项。由于发生坏账而产生的损失，称为坏账损失。可能发生坏账的情况有以下几种:
Indicators that a debt may become irrecoverable include:
l Taking longer to pay than is usual.
l Paying in instalments outside normal credit terms.
l Regular disputing of invoices (as a delaying tactic).
l Going into receivership (administration)/liquidation.
当顾客没有能力支付时，就没必要一直保留的这笔账目，相关会计处理如下：
When a business is owed money by a customer who is unable to pay, there is little point keeping the customer's account in the business' books.
l If the debt is not an asset, then it should not be carried in the statement of financial position.
l To give a fair presentation in the accounts, irrecoverable debts are written out of the books and expensed to profit or loss, thereby reducing profit (or increasing a loss).
l The double entry to record the write-off is:
Dr Irrecoverable debt expense a/c $x
Doubtful Debts疑账
疑账是指对其内容或清偿能力有怀疑的账户，它有可能变成坏账，但目前还不是坏账。
Eventually, a firm may have to admit defeat and write off the account receivable.
It is unnecessary to match the write-off with the allowance made.
Simply:
Dr Irrecoverable debt expense a/c $x
Cr Trade receivable a/c $x
(i.e. as for any irrecoverable debt)
The debit for irrecoverable debt expense does not result in a double charge to profit or loss. The specific allowance previously made is no longer required and will be set off against the write-off when the movement on the allowance is transferred to the irrecoverable debt expense a/c.
坏账与疑账的区别：
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