1 First of all, the causes of accounts receivable and the reasons why they cannot be recovered.

2. Secondly, after the prescription is produced, it cannot be recovered.

3. Finally, the reasons for the provision and the situation of the responsible person. Due to the amount of accounts receivable, provision for bad debts is made. You can write off uncollectible accounts receivable. Accounts receivable refers to the money that an enterprise should collect from the purchasing unit when selling goods, products and providing services in the normal course of business, including the taxes and fees that should be borne by the purchasing unit or the labor service receiving unit, as well as various transportation and miscellaneous fees paid by the purchasing party.