uncollectible account

基本解释

This paper analyses the importance of undertaking unit totaling reserve for uncollectible accounts of receivable account in accounting.
本文對事業單位會計核算中應收賬款計提壞賬準備的重要性進行了分析；
The most widely used method oil estimating the probable amount of uncollectible accounts is based upon an aging of the accounts receivable.
預估無法收廻應收賬款的可能金額時最常用的辦法是建立在應收賬款的賬齡分析上的。
Under the allowance method, companies estimate the amount of the uncollectible accounts expense that will eventually result from a period's sale in order to reflect the expense during the same period.
採用備觝法時，公司根據同期銷售産生的同比壞帳損失來預計産生壞帳費用金額縂數。