1.
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。
2.
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。
3.
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
4.
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…
5.
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，
6.
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
7.
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。
8.
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。
9.
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"。
10.
Currently, the Allowance for Doubtful Accounts has a credit balance of only $6, determined as follows...
当时,坏账准备账户仅有6美元的贷方余额,计算如下…
11.
With respect to the valuation of accounts receivable, conservatism suggests that the allowance for doubtful accounts should be at least adequate.
至于应收账款的价值评估,稳健性原则意味着坏账准备至少要足够。
12.
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
13.
Empirical Research on the Asset Impairment in Listed Companies of Manufacturing Industy;
制造业上市公司坏账准备计提的实证分析
14.
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
15.
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
16.
The Allowance for Doubtful Accounts, which was credited in the above journal entry, will appear in the balance sheet as a deduction from the face amount of the accounts receivable.
在贷记的坏账准备则作为应收账款账面值的对冲项目列在资产负债表中。
17.
This approach is fast and simple--no aging schedule is required and no consideration is given to the existing balance in the Allowance for Doubtful Accounts.
这种方法快速简单--不需要账龄分析表,也不用考虑坏账准备账户的现存余额。
18.
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。