Debit: bad debt reserve,

Loans: accounts receivable, etc.

Recover confirmed bad debts and write off accounts receivable,

Step one: cancel bad debts,

Debit: accounts receivable,

Loan: bad debt reserve;

Step 2: collect accounts,

Debit: bank deposit,

Loans: accounts receivable, etc.

1. If the bad debt reserve has been written off, it shall be reversed; If New Year's Eve is involved, the bad debt reserve account can be replaced by the previous annual profit and loss adjustment;

2. If the accounting standards for small enterprises do not include asset impairment loss and bad debt provision, the bad debt loss has been confirmed to be included in non-operating expenses and is now included in non-operating income.

Two accounting treatment methods for impairment of accounts receivable;

Direct write-off method, when it actually happens, is included in the current profit and loss, and accounts receivable are directly written off, that is, the account of "credit impairment loss" is debited and the account of "accounts receivable" is credited.

Allowance method, the bad debt loss is estimated on schedule and included in the current profit and loss, and bad debt reserve is accrued at the same time. When bad debts actually occur, write off the accrued bad debt reserves and corresponding receivables.