allowance for doubtful account

常見例句

The Allowance for Doubtful Accounts often is described as a contra-asset account.
壞賬準(zhǔn)備是一個(gè)資産對(duì)沖賬戶。
Instead of using an ADA( Allowance for Doubtful Accounts) account, why can't we just subtract estimated future write-offs from the Accounts Receivable?
爲(wèi)何不能直接減除應(yīng)收帳款所估計(jì)的備觝呆帳，而使用備觝科目?。
The only practical alternative, therefore, is to credit a separate account called "Allowance for Doubtful Accounts"with the amount estimated to be uncollectible.
因此惟一可行的辦法是將預(yù)計(jì)壞賬額貸記一個(gè)獨(dú)立賬戶，叫“壞賬準(zhǔn)備”。