笔者发现,有些单位在清欠工作中,把呆帐也当作坏帐核销了。这是有失偏颇的。因为呆帐和坏帐虽有联系,但不能等同。 所谓呆帐,是指逾期未能收回,可能成为坏帐的应收款项。而坏帐则是确定无法收回的应收款项。因此,对待呆帐不能像对待坏帐那样,将其核销了事,而应将其纳入清欠重点,或通过信函,或派专人进行催收。在清理、核实确认无法收回时,方可办理核销手续。 The author found that some units used the bad debts as bad debts to write off the work. This is biased. Because bad debts and bad debts are related, they cannot be equal. The so-called bad debts refer to receivables that may fail to be repaid overdue and may become bad debts. The bad debt is to determine the receivables that cannot be recovered. Therefore, bad debts can not be written off as bad debts, but should be included in the focus of the debt, or by letter, or send someone to collect. When the liquidation, verification and confirmation cannot be recovered, the formalities for verification can be processed.