| 1 | Some companies do not use any valuation allowance for accounts receivable, . | |
| 2 | The provision for bad debts shall be itemized and shown as a deduction item of accounts receivable in the financial statement. | |
| 3 | The provision for bad debts shall be itemized and shown as a deduction item of accounts receivable in the financial statement. | |
| 4 | The provision for bad debts shall be itemized and shown as a deduction item of accounts receivable in the financial statement. | |
| 5 | Accounting system of China's enterprises, enterprises can only account for bad debt allowance for loss method. |