1.
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
2.
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。
3.
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。
4.
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。
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.
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。
7.
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。
8.
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。
9.
What about bad debts?
那么坏账怎么处理？
10.
Therefore, this expense is incurred in the month in which the related sales are made, even though specific accounts receivable may not be determined to be uncollectible until a later accounting period.
所以该项费用的发生时间应定为相应销售发生的同一月份,即使该坏账是在以后月份才确定的。
11.
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
12.
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
13.
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
14.
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
15.
The account is inclusive of the expenses.
此账包括各项开支在内。
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.
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。
18.
Provisions for doubtful debts increased to eight million pounds.
疑账准备金增加到八百万英镑。