allowance for doubtful account

常見例句

雙語例句

• The Allowance for Doubtful Accounts often is described as a contra-asset account.
  壞賬準備是一個資産對沖賬戶。
• Instead of using an ADA( Allowance for Doubtful Accounts) account, why can't we just subtract estimated future write-offs from the Accounts Receivable?
  爲何不能直接減除應(yīng)收帳款所估計的備觝呆帳，而使用備觝科目?。
• The only practical alternative, therefore, is to credit a separate account called "Allowance for Doubtful Accounts"with the amount estimated to be uncollectible.
  因此惟一可行的辦法是將預(yù)計壞賬額貸記一個獨立賬戶，叫“壞賬準備”。
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