貸倒引当金は、将来発生する可能性のある貸倒れ（回収不能な債権）に備えて、あらかじめ費用として計上する引当金です。簿記3級の重要な論点の一つで、決算整理仕訳で処理されます。
差額補充法は、貸倒引当金の設定方法の一つで、決算時に必要な引当金の金額と既に計上されている金額の差額を補充する方法です。簿記3級試験でよく出題される重要な処理方法です。
償却債権取立益は、一度貸倒れとして処理した債権が後で回収できた場合に計上する収益です。貸倒引当金の設定や戻入と合わせて理解する必要がある重要な勘定科目です。
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