uncollectible accounts
英
美 [ənkəˈlɛktɪbəl əˈkaʊnts]
坏账，呆账
双语例句
- When a particular customer's accounts is determined to be uncollectible, it is written off directly to Uncollectible Accounts Expense, as follows
当某一客户的账款被确定无法收回，该账款被直接核销，记入坏账损失账户，如下 - An alternative method, called the income statement approach, focuses upon estimating the uncollectible accounts expense for the period.
另一种办法叫损益表法，重点放在预估当期的坏账损失上。 - 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。 - 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。 - 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 - 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。 - 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。 - 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 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。 - 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。 - 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。 - To set up an allowance system for uncollectible accounts.
建立应收帐款坏帐准备制度； - Accounting Treatment with the Provision for Uncollectible Accounts
新制度下计提坏帐准备的会计处理