A.經(jīng)批準(zhǔn)轉(zhuǎn)銷的壞賬 B.年末按應(yīng)收賬款余額的一定比例計(jì)提的壞賬準(zhǔn)備 C.結(jié)轉(zhuǎn)確實(shí)無(wú)法支付的應(yīng)付賬款 D.收回過(guò)去已經(jīng)確認(rèn)并轉(zhuǎn)銷的壞賬