uncollectible account

基本解釋

This paper analyses the importance of undertaking unit totaling reserve for uncollectible accounts of receivable account in accounting.
本文對(duì)事業(yè)單位會(huì)計(jì)核算中應(yīng)收賬款計(jì)提壞賬準(zhǔn)備的重要性進(jìn)行了分析；
The most widely used method oil estimating the probable amount of uncollectible accounts is based upon an aging of the accounts receivable.
預(yù)估無(wú)法收回應(yīng)收賬款的可能金額時(shí)最常用的辦法是建立在應(yīng)收賬款的賬齡分析上的。
Under the allowance method, companies estimate the amount of the uncollectible accounts expense that will eventually result from a period's sale in order to reflect the expense during the same period.
采用備抵法時(shí)，公司根據(jù)同期銷售產(chǎn)生的同比壞帳損失來(lái)預(yù)計(jì)產(chǎn)生壞帳費(fèi)用金額總數(shù)。