The way to deal with accounts payable with long-term losses is: when other units are unable to pay due to long-term losses, they can be used as extra income other than business operation of the enterprise with the approval of the relevant departments, and they can be debited to accounts payable and credited to non-business income subjects. Accounts payable refers to the debts arising from the purchase of materials, goods or services due to the inconsistency between the time when buyers and sellers obtain materials and pay loans in the purchase and sale activities. ...

1. If it is already a bad debt, handle it; 2. If it has been recovered, make up the account as soon as possible; 3. If it is included in the error, please correct it as soon as possible. If it is a bad debt, the final settlement shall be made, and the "Bad debt loss of receivables and prepayments" in line 2 of "A 105090 List of pre-tax deduction and tax adjustment of asset losses" shall be filled in.

Accounts receivable generally need to be written off when the enterprise actually receives the money. If the accounts receivable of the enterprise are in suspense for a long time, the corresponding bad debt losses can be accrued according to the regulations of the enterprise. There are generally three steps for an enterprise to make provision for bad debts. 1. The accounting treatment for the provision for bad debts for the first time is as follows.