uncollectible
英
美 [ənkəˈlɛktɪbəl]
adj. 不可收回的；无法收集的
COCA.41824
双语例句
- To illustrate, assume that a company's past experience indicates that about 2% of its credit sales prove to be uncollectible.
例如，从某家公司过去经验得出赊销额的2%左右将无法收回。 - 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。 - Nonetheless, if a company makes credit sales to hundreds perhaps thousands of customers, some accounts inevitably will turn out to be uncollectible.
然而，如果公司赊销给成百上千的客户，难免会有一些账款无法收回。 - 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 most widely used method oil estimating the probable amount of uncollectible accounts is based upon an aging of the accounts receivable.
应收账款和应付账款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。 - 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。 - This is true only because January was the first month of operations and this was the company's first estimate of its uncollectible accounts.
这种情况成立仅仅因为1月份是其经营的第一个月，而且是公司首次对坏账进行预估。 - Estimated uncollectible items at the balance sheet date;
结帐日无法收现项目估计数； - The term "net sales" shall mean gross sales less quantity iscounts and returns, but no deduction shall be made for cash or other iscounts or uncollectible accounts.
“净销售额”指总销售额减去数量折扣和利润，但不包括现金折扣和不可收帐目折扣。 - 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。 - 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。 - 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。 - Estimated uncollectible interest and penalties on taxes
欠税利息及罚款的损失估计 - If credit sales for September amount to$ 1, the month-end adjusting entry to record uncollectible accounts expense is
如果9月的赊销额达1美元，记录坏账损失的月末调整会计分录为 - Preliminary Study of Applying Statistical Test to Provision for Uncollectible Accounts
统计检验方法在坏账准备金审核中的应用初探 - When an account receivable is written ofl as uncollectible, the customer still has an obligation to pay.
虽然一笔应收帐款已作为坏帐被冲销，但顾客仍有偿还的义务。 - 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。 - Based upon past experience, the uncollectible accounts expense is estimated at some percentage of net credit sales.
根据以往经验，坏账损失预估为赊销净值的一定百分比。 - This can be done by issuing a credit memo indicating that the customer has returned merchandise, or by writing off the customer's account as uncollectible.
这可以通过编制一份说明该客户已退还货物的往来单据，或通过把该客户账款作为坏账核销来实现。 - In a small business, one employee often is responsible for handling cash receipts, maintaining accounts receivable records, issuing credit memoranda, and writing off uncollectible accounts.
在小型企业里，同一位员工通常负责处理现金收支，进行应收账款往来记录，编制赊销往来单据，以及核销坏账等。 - 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。 - A method of accounting for uncollectible accounts in which an estimate is made of the amount of sales on account for which payment will not be received.
是指在会计期末时，将期间的赊账、坏账编制分录为费用和一个备抵账户，在以后实际发生坏账时冲减该备抵账户的会计方法。 - The provision for bad debts shall be itemized and shown as a deduction item of accounts receivable in the financial statement. When an account receivable is written ofl as uncollectible, the customer still has an obligation to pay.
坏帐准备金在会计报表中作为应收帐款的备抵项目列示。虽然一笔应收帐款已作为坏帐被冲销，但顾客仍有偿还的义务。 - The following schedule lists the group totals from the aging schedule and shows how the estimated total amount of uncollectible accounts is computed.
下表列示了从账龄分析表中得出的加总数，反映了预计坏账总额是怎样计算出来的。 - 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。 - Before financial statements are prepared at the end of the accounting period, an estimate of the expected amount of uncollectible accounts receivable should be made.
在会计期末编制财务报表之前，应先对预计无法收回的应收账款作一个估计。 - For one thing, not all elements affecting value are captured in a company's financial statements& inventories can grow obsolete and receivables uncollectible;
一则，并非所有影响价值的因素都能体现在公司财务报表之中&存货就有可能变成废弃物和无法收回的应收账款； - 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。 - At January 3, accounts receivable amount to$ 2. On this date, the credit manager reviews the accounts receivable and estimates that approximately$ 10 of these accounts will prove to be uncollectible.
1月3日，应收账款达2美元。当天赊销信用部经理复查应收账款，估计近10美元将无法收回。 - The estimated expense of credit losses is charged to the Uncollectible Accounts Expense account at the end of each accounting period.
预估的信用损失在每个会计期末才结转到坏账损失账户。