When the direct write-off method is in use, the accounts receivable will be listed in the balance sheet at their gross amount, and no valuation allowance will be used. 当使用直接核销法时,资产负债表列示应收账款的总额,不使用备抵账户。
In some situations, use of the direct write-off method is acceptable. 在某些情况下,使用直接核销法是可以接受的。
Consequently, the direct write-off method is acceptable because its use does not have a material effect on the reported net income. 因此直接核销法是可行的,因为它的使用不会对净收益报告有重大影响。