uncollectible accounts

uncollectible accounts 基本解释

[经] 呆帐, 不能收现的帐款

词组短语

1、allowance for uncollectible accounts receivable [经] 备抵呆帐, 坏帐备款

2、reserve for uncollectible accounts [经] 坏帐准备

3、sales uncollectible accounts adjustment [经] 销售(货)坏帐调整

4、write off uncollectible accounts [经] 冲销坏帐

5、allowance method for uncollectible accounts 坏账准备法

uncollectible accounts 用法和例句

1、Dealing with Uncollectible Accounts receivable

处理无法收回的应收账款

2、Accounting Treatment with the Provision for Uncollectible Accounts

新制度下计提坏帐准备的会计处理

3、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。

4、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。

5、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得一定百分比。

6、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。

重点词汇

uncollectible [财]不能收回的款项

accounts n. 账号；会计账簿；账目（account的复数）