valuation accounts
英 [ˌvæljuˈeɪʃn əˈkaʊnts]
美 [ˌvæljuˈeɪʃn əˈkaʊnts]
【经】估价帐户，计价帐户
双语例句
- 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。 - 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。 - From the view of valuation risk and its appearance, the author puts forward the risks and avoidance measures by focusing on such specific assets as accounts receivable, stocks, long-term investments, and intangible assests.
文章着重从资产评估风险的角度，就资产评估风险的表现，特别就对应收账款、存货、长期投资、无形资产等几项具体资产的评估提出了评估的风险状况及其防范措施。