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- The Allowance for Doubtful Accounts often is described as a contra-asset account. 坏账准备是一个资产对冲账户。
- Instead of using an ADA( Allowance for Doubtful Accounts) account, why can't we just subtract estimated future write-offs from the Accounts Receivable? 为何不能直接减除应收帐款所估计的备抵呆帐,而使用备抵科目?
- Thus, an adjusting entry is needed to increase the Allowance for Doubtful Accounts from its present level to $5. 因此,需要有一个调整会计分录将坏账准备账户从当时水平提高到5美元。
- 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。
- The journal entry to accomplish this consists of a credit to the accounts receivable controlling account in the general ledger (and to the customer's account in the subsidiary ledger), and an offsetting debit to the Allowance for Doubtful Accounts. 对应的会计分录包括贷记总账中应收账款汇总账户(同时贷记明细账中该客户的应收账款账户),并借记相对应的坏账准备。
- Allowance For Doubtful Accounts An estimation made by companies and documented on their balance sheet for receivables that might go uncollected. 呆账准备金公司对可能不能收到的应收账款的预测,这项数据将纪录在公司的资产负债表上。
- 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 approach is based upon an aging schedule, and the Allowance for Doubtful Accounts is adjusted to a required balance. 该法以账龄分析表为基础,把坏账准备账户调整到所需的余额。
- 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。
- reserve for bad and doubtful account [经] 坏帐准备金
- Overbalance with opportunity cost and doubtful accounts will influence the operation of enterprises capital and the promotion of benefit. 摘要应收账款余额过大存在机会成本和坏账风险，影响企业资金运作和效益提升。
- Do not part with the shares on any account. 无论如何不要放弃这些股票。
- I am doubtful about the value of your proposal. 我怀疑你的提议是否有价值。
- This term indicates that the Allowance for Doubtful Accounts has a credit balance, which is offset against the asset Accounts Receivable to produce the proper balance sheet value for this asset. 这意味着坏账准备为贷方余额,冲减资产项目应收账款从而得出该项资产的正确金额。
- Introduce the different types of contra-asset accounts related to Accounts Receivable: Allowance for Doubtful Accounts(" ADA"), Allowance for Returns, and Deferred Income Liability. 介绍与应收款项相关的各类资产备抵科目：备抵可疑帐户(DA)备抵销货退回，以及递延所得。
- She gave the true account of what had happened. 她如实地讲述了发生的事情。
- Please charge these bills to my account. 请把这些帐单记在我的账上。
- The ethics of his decision are doubtful. 他的这一决定是否合乎道德规范值得怀疑。
- I think I'd like a deposit account. 我想要开个定期存款帐户。
- Their acceptance of the contract is still in doubt. 他们是否接受那合同还说不准。
