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- reserve for doubtful account [经] 呆帐准备, 坏帐准备
- reserve for bad and doubtful account [经] 坏帐准备金
- 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?
- Reserve for loss on doubtful accounts 疑帐损失准备
- Be there any room for doubt about that? 此事还有什么疑问吗？
- reserve for loss on doubtful accounts for bad debts [经] 呆帐损失准备
- 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。
- There's no room for doubt, ie It is quite certain. 没有怀疑的余地。
- 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。
- 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。
- 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。
- I used to mistake his reserve for haughtiness. 我过去常把他的沉默寡言误以为高傲。
- In reserve for later use or consideration. 留待後用;留待考虑。
- Reserve for a coming Club event. 预定最近的俱乐部活动。
- It was reserved for him to make the admirable discovery. 那项令人赞赏的发现注定由他完成。
- 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。
