2) Bad debt losses are recognized in two situations: first, when provision for bad debts is made; Second, when the bad debt reserve was accrued before to confirm the loss, but it was not fully accrued, the direct borrowing accounts receivable were replenished and the bad debt loss was borrowed (at this time, it is not necessary to accrue the bad debt reserve).
3) The information given in the title should be12000k-117k-85k.
4) When it is confirmed that it can be recovered, the loan for accounts receivable is 85K and the provision for bad debts is 85k; Actual recovery: 85K in bank deposits and 85k in accounts receivable; Impact on income statement: bad debt reserve is 85,000 yuan, and bad debt loss is 85,000 yuan.