1.
Brief Discussion on the Management of Account Receivable
浅议应收帐款的管理——对坏账准备金的思考
2.
An Analysis on Tax Treatment concerning Reserve Provisions for Bad Debts of Foreign-funded Banks;
浅议外资银行计提坏账准备金的税务处理方法
3.
Preliminary Study of Applying Statistical Test to Provision for Uncollectible Accounts
统计检验方法在坏账准备金审核中的应用初探
4.
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。
5.
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。
6.
By adding together the estimated uncollectible portions for all age groups, the required balance in the Allowance for Doubtful Accounts is determined.
把所有账龄组的预计无法收回的部分加总,就是坏账准备账户应付的金额。
7.
The total amount of accounts receivable actually written off will seldom, if ever, be exactly equal to the estimated amount previously credited to the Allowance for Doubtful Accounts.
但坏账的实际核销总额很少会与之前预估并贷记坏账准备的金额完全一致。
8.
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
9.
This term indicates that the Allowance for Doubtful Accounts has a credit balance, which is offset against the asset Accounts Receivable to produce the proper balance sheet value for this asset.
这意味着坏账准备为贷方余额,冲减资产项目应收账款从而得出该项资产的正确金额。
10.
Because the allowance for doubtful accounts is necessarily an estimate and not a precise calculation, professional judgement plays a considerable part in determining the size of this valuation account.
因为坏账准备只能是一个预计而非精确计算值,专业判断成为确定该账户金额大小的重要因素。
11.
If the allowance account currently has a credit balance of, say, $4, the month-end adjusting entry should be in the amount of $1.
如果当时坏账准备账户有贷方余额,比如说4美元,则月末的调整会计分录金额应为1美元。
12.
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…
13.
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，
14.
The Difference of “Eight Allowance for Bad Debt, Falling Price, Loss in Value Cramming” between Accounting and Law of Taxation;
论“八项坏账、跌价、减值准备”与税法差异
15.
An Analysis of Reserve in Bad Debts for the Differences between Accounting Management and Revenue Management;
坏账准备的会计与税收处理差异分析
16.
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。
17.
The adjusting entry is made in the full amount of the estimated expense, without regard for the current balance in the Allowance for Doubtful Accounts.
调整会计分录记录预估损失的金额,不论坏账准备的当期余额是多少。
18.
The provision for bad debts should be accounted for separately and accounts receivable should be stated be stated net of the provision for bad debts in the balance sheet.
坏账准备应当单独核算，在资产负债表中应收款项按照减去已的坏账准备的净额反映。