How to calculate the net credit of pledged accounts receivable?

Net accounts receivable = current accounts receivable balance-current accounts receivable impairment reserve. Net accounts receivable refers to the amount of all kinds of accounts receivable that have not been written off according to regulations after deducting bad debt provision. The calculation formula is net accounts receivable = current accounts receivable balance-current accounts receivable impairment reserve. Net amount, the payment system will subtract the total amount of transfers received from various financial institutions at a certain point in time to obtain a net balance.