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- The larger the valuation allowance, the larger the current charge to uncollectible accounts expense. 备抵账户估价越大,记入坏账损失的当期支出就越大。
- The most widely used method oil estimating the probable amount of uncollectible accounts is based upon an aging of the accounts receivable. 预估无法收回应收账款的可能金额时最常用的办法是建立在应收账款的账龄分析上的。
- In addition, the schedule is used as the basis for estimating the amount of uncollectible accounts. 另外,账龄分析表还可用作预估无法收回的账款金额的基础。
- A limited amount of uncollectible accounts is not only expected--it is evidence of a sound credit policy. 对无法收回的应收账款额有所限制不仅是企业的一种合理的需求,也是其是否拥有健全的信用政策的标志。
- Selling goods on credit cause uncollectible accounts expense to customers who fail to pay their bills. 坏账损失是由于赊销给无力支付账款的客户而形成的。
- A business with many accounts receivables will reasonably expect to have losses from uncollectible accounts. 一个有很多应收账款的公司要遭受收不回账款的损失，这是在意料之中的事。
- In fact, a limited amount of uncollectible accounts is evidence of a sound credit policy. 事实上，有一定不能收回的应收账款，正是一个企业的成功的信用政策的一个证明。
- The important thing to note in this entry is that the debit is made to the Allowance for Doubtful Accounts and not to the Uncollectible Accounts. 需要注意的是借记方是坏账准备账户而非坏账损失账户。
- Thus, writing off an uncollectible account does not change the net realizable value of accounts receivable in the balance sheet. 因此,核销坏账并不改变资产负债表中应收账款的可实现净值。
- An alternative approach preferred by some companies consists of computing the charge to uncollectible accounts expenses as a percentage of the net sales for the year. 有些公司更喜欢通过估计不可收回的应收账款占销售净额的比率的方法计算坏账准备的数额。
- The following schedule lists the group totals from the preceding illustration and shows how the total probable expense from uncollectible accounts is computed. 下面报表上列示的数据，反映了每个账龄组的金额以及坏账准备总数计算的过程。
- Notice also that the entry to write off an uncollectible account receivable reduces both the asset account and the contra-asset account by the same amount. 还要注意的是核销坏账的会计分录中,资产账户和资产对冲账户同时减少一个相同的金额。
- Uncollectible accounts expense is recorded in the period in which individual accounts receivable are determined to be worthless rather than in the period in which the sakes were made. 坏账损失记录在某一应收账款确定没有价值的当期,而非销售发生的当期。
- Regardless of how thoroughly the credit department investigates prospective customers, some uncollectible accounts will arise as a result of errors in judgment or because of unexpected development. 不论信用部的调查工作是多么的彻底，仍然会产生不能收回的货款，这是由于判断上的错误或情况的发展超出预料的结果。
- This approach of estimating uncollectible accounts receivable as a percentage of credit sales is easier to apply than the method of aging accounting receivable. 按这种方法估计坏账准备比采用应收账款账龄分析法简单。
- Dealing with Uncollectible Accounts receivable 处理无法收回的应收账款
- sales uncollectible accounts adjustment [经] 销售(货)坏帐调整
- write off uncollectible accounts 冲销坏帐
- writing-off uncollectible accounts 注销坏账
- allowance for uncollectible accounts receivablen. 备抵坏帐;坏帐备款
