1.
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。
2.
Such collections are often referred to as recoveries of bad debts.
收到这样的账款通常叫做坏账回收。
3.
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。
4.
Bad Debt A loan or accounts receivable that is unlikely to be repaid.
坏账不太可能偿还的应收账款或贷款。
5.
What about bad debts?
那么坏账怎么处理？
6.
Talking about the Causes of the Bad Debt Receivable of the Enterprise and Preventive Measures;
企业应收款呆账与坏账的成因及其防范对策
7.
Adjust Dead Account Preparation Rate for Collectable Account,and Raise Prod uct Profit of Enterprises;
调整应收账款坏账准备率提高企业营业利润
8.
On Disposition of Bad Debts Loss under Current Accounting System;
浅谈现行会计制度下坏账损失的账务处理
9.
Evaluation of the two bailout options:"Good Bank" and "Bad Bank"
“坏账银行”与“好账银行”:两种模式的救市效应探析
10.
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。
11.
Second, they need to take steps to write-off, sell down or otherwise recognise the losses incurred as soon as possible.
其次，它们必须采取措施，尽快冲销、售坏账，或者确认坏账所致的损失。
12.
When a particular customer's accounts is determined to be uncollectible, it is written off directly to Uncollectible Accounts Expense, as follows...
当某一客户的账款被确定无法收回,该账款被直接核销,记入坏账损失账户,如下…
13.
The only practical alternative, therefore, is to credit a separate account called "Allowance for Doubtful Accounts"with the amount estimated to be uncollectible.
因此惟一可行的办法是将预计坏账额贷记一个独立账户,叫"坏账准备"。
14.
The firm has written off three thousand pounds' worth of had debts.
公司勾销了3，000英镑无法挽回的坏账。
15.
If it's a small amount we write it off as a bad debt.
如果金额小，就作为坏账注销；
16.
To increase the Allowance for Doubtful Accounts to $11, the entry will be...
将坏账准备增至11美元的会计分录为…
17.
but we've still had to increase our reserve for credit losses quite significantly.
但也不得不大幅度增加坏账准备，
18.
The Application of Markov Chain in Forecasting the Amount of the Enterprise s Bad Account;
Markov链在企业坏账预测中的应用