The provision for bad debts should be accounted for separately and accounts receivable should be stated be stated net of the provision for bad debts in the balance sheet.
The provision for bad debts should be accounted for separately and accounts receivable should be stated be stated net of the provision for bad debts in the balance sheet.
坏账准备应当单独核算，在资产负债表中应收款项按照减去已的坏账准备的净额反映。