一、对企业不能收回的预付账款确认为坏账损失有困难预付账款科目是核算企业按照购货合同规定预付给供应单位的款项。按照《企业会计制度》规定,企业的预付账款,如有确凿证据表明其不符合预付账款性质,或者因供货单位破产、撤销等原因已无望再收到所购货款的,应将原记入预付账款的金额转入其他应收款。企业应按预计不能收到所购货物的预 First, the prepaid accounts receivable can not be recovered as a bad debt losses Difficulties Prepayments accounts are accounting companies in accordance with the provisions of the purchase contract advance payment to the supplier units. In accordance with the provisions of “Accounting System for Business Enterprises”, prepayments of enterprises, if there is conclusive evidence that they do not meet the nature of prepayments, or because the supplier bankruptcy, revocation and other reasons have no hope of receiving the purchase price, the original The amount credited to prepayments is transferred to other receivables. Enterprises should be expected to receive the purchase of goods can not be expected