un-collectible account

• 坏账； 呆账

un-collectible account的用法和样例：

例句

1. Why businesses have depreciation and bad debts account?
   为什么商业中会有资产贬值和坏账？
2. 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。