1) allowance for bad and doubtful debts
坏账及呆账备抵
2) provision for bad and doubtful debts
坏账及呆账拨备/备抵
3) allowance for bad debts
呆账备抵
4) uncollectible accounts (receivable)
呆账,坏账
5) provision for bad debt
预提呆账费用,呆账备抵
补充资料：坏账
会计上指确定无法收回的账。
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条