doubtful accounts
英 [ˈdaʊtfl əˈkaʊnts]
美 [ˈdaʊtfl əˈkaʊnts]
网络 或可疑帐款
双语例句
- The total amount of accounts receivable actually written off will seldom, if ever, be exactly equal to the estimated amount previously credited to the Allowance for Doubtful Accounts.
但坏账的实际核销总额很少会与之前预估并贷记坏账准备的金额完全一致。 - This approach is fast and simple& no aging schedule is required and no consideration is given to the existing balance in the Allowance for Doubtful Accounts.
这种方法快速简单&不需要账龄分析表，也不用考虑坏账准备账户的现存余额。 - The only practical alternative, therefore, is to credit a separate account called "Allowance for Doubtful Accounts" with the amount estimated to be uncollectible. The only practical way is to make a small beginning and then try to extend it.
因此惟一可行的办法是将预计坏账额贷记一个独立账户，叫“坏账准备”。惟一切实可行的办法是开一个小头，然后再扩大。 - Allowance for doubtful accounts is determined by prior experience, periodic reviews of customer balances and general knowledge about customer performances.
由以往的经验，定期审查客户余额和客户表演一般知识决定坏帐备抵。 - By adding together the estimated uncollectible portions for all age groups, the required balance in the Allowance for Doubtful Accounts is determined.
把所有账龄组的预计无法收回的部分加总，就是坏账准备账户应付的金额。 - 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。 - Currently, the Allowance for Doubtful Accounts has a credit balance of only$ 6, determined as follows
当时，坏账准备账户仅有6美元的贷方余额，计算如下 - Instead of using an ADA ( Allowance for Doubtful Accounts) account, why can't we just subtract estimated future write-offs from the Accounts Receivable? I want to check out, please. Will you please have the bill ready for me?
为何不能直接减除应收帐款所估计的备抵呆帐，而使用备抵科目？我想结帐出旅馆了。请把帐单给我准备好。 - Because the allowance for doubtful accounts is necessarily an estimate and not a precise calculation, professional judgement plays a considerable part in determining the size of this valuation account. The cost driver used to assign production setup costs is the numbers of setups
因为坏账准备只能是一个预计而非精确计算值，专业判断成为确定该账户金额大小的重要因素。用于分配生产准备成本的成本动因是准备次数 - An example of a loss contingency that usually meets these criteria and is recorded in the accounts is the estimated loss from doubtful accounts receivable.
满足这些标准并在账簿中记录的或有损失的例子是从应收账款中估计的坏账损失。 - At the end of each month, management should again estimate the probable amount of uncollectible accounts and adjust the Allowance for Doubtful Accounts to this new estimate.
在每个月末，管理阶层将重新预估可能无法收回的账款全额并调整坏账准备到这个新的估计水平。 - If the amounts written off as uncollectible are greater than the estimated amount, the Allowance for Doubtful Accounts will acquire a temporary devil balance, which will be eliminated by the adjustment at the end of the period.
如果实际核销额最后大于预计值，坏账准备账户将出现借方余额，需要在会计期末调整为零。 - This approach is based upon an aging schedule, and the Allowance for Doubtful Accounts is adjusted to a required balance.
该法以账龄分析表为基础，把坏账准备账户调整到所需的余额。 - The Allowance for Doubtful Accounts often is described as a contra-asset account.
坏账准备是一个资产对冲账户。 - The adjusting entry is made in the full amount of the estimated expense, without regard for the current balance in the Allowance for Doubtful Accounts.
调整会计分录记录预估损失的金额，不论坏账准备的当期余额是多少。 - With respect to the valuation of accounts receivable, conservatism suggests that the allowance for doubtful accounts should be at least adequate.
至于应收账款的价值评估，稳健性原则意味着坏账准备至少要足够。 - The Allowance for Doubtful Accounts, which was credited in the above journal entry, will appear in the balance sheet as a deduction from the face amount of the accounts receivable. Charge, please. Put it on my American Express.
在贷记的坏账准备则作为应收账款账面值的对冲项目列在资产负债表中。记账。请给我记在美国运通信用卡上。 - This term indicates that the Allowance for Doubtful Accounts has a credit balance, which is offset against the asset Accounts Receivable to produce the proper balance sheet value for this asset.
这意味着坏账准备为贷方余额，冲减资产项目应收账款从而得出该项资产的正确金额。 - Many a risk is confronted with the present banking industry: serious doubtful accounts in the banking system, unsmooth circulation of financial capital, risks in China's stock market, etc.
当前银行业面临诸多风险：银行体系中的呆账严重，金融资本流通不畅，中国股市的高风险等。 - This article analyses such problems as determining, drawing and writing-off of doubtful accounts and gives a detailed illustration about its accounting procedures and its practical importances.
本文就坏帐损失的确定、计提及核销几个问题从理论上进行了分析，并论述了其在实际工作中的具体运用及会计上的帐务处理。