there is big difference in bad debt reserve in accounting calculation and allowable deduction by tax law. these differences are influenced each other, which make tax adjustment more complicated.
会计核算中计提的坏账準备与税法中允许扣除的坏账準备之间存在很大的差异,并且这些差异又交叉影响,使得纳税调整更加复杂。