allowance for doubtful debt

用法例句

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?

A Research on Comparison between the Bad Debt Reserve of Finance and the Provision for Bad Debts of Industrial Enterprises;

金融业呆帐准备与工业企业坏帐准备比较研究

Allowance method

备抵法:用备抵帐户作为各项资产帐户的抵销帐户,以使交易的费用与收入相互配合的方法。

Until closing, this account is classified as a contra account to Retained Earnings.

在结帐之前，这一帐户一直作为“保留盈利”的备抵帐户。

Comparison Study on the System of Bad Debt Provision in China and Foreign Banks;

中外银行业贷款呆帐准备金制度比较探析

The provision for bad debts shall be itemized and shown as a deduction item of accounts receivable in the financial statement.

坏帐准备金在会计报表中作为应收帐款的备抵项目列示。

Article57 Commercial banks should draw bad debt reserve funds to reverse the bad debt in accordance with relevant State regulations.

第五十七条商业银行应当按照国家有关规定，提取呆帐准备金，冲销呆帐。

Fifth, prudent accounting principles will be adopted, and a complete system for withdrawing and writing off bad debt reserve fund established.

第五，实行谨慎会计原则，建立完善呆帐准备金的计提和冲销制度。

The problems of the present dead loan reserve fund system in banks and their countermeasures

现行银行贷款呆帐准备金制度存在的问题及对策

The accounting decision is determining the allowance for bad debts, a decision that requires considerable judgment.

会计方面的决策主要是确定备抵呆账，这是需要相当多的判断的。

"Bad debt, my eye !" retorted the inspector.

那稽查员反对的说：「呆帐？

You should even up accounts.

你应该使帐目收支相抵。

The system of the loan reserve for bad debts is universally adopted by the commercial banks to offset the bad debt loss of loans.

贷款呆帐准备金制度是国际上商业银行普遍采用的弥补贷款损失的制度。

PROBE INTO MANAGEMENT OF RECEIVABLES AND PREVENTION OF BAD DEBT IN YONGPING COPPER MINE;

永平铜矿应收帐款管理和呆帐预防的探讨

Memorandum Account (or record)

备查帐户(或记录)

Collecting bad debts is often a difficult affair.

收呆帐往往是件棘手的事。

The company had write off 30.000p in bad debt.

该公司已注销了三万英镑的呆帐。

allowance for depreciation

"折旧备抵,见reserve for depreciation"