uncollectible

Notice that this entry is exactly the opposite of the entry as uncollectible.

注意这个会计分录恰好与核销坏账的分录相反.

When an account receivable is written ofl as uncollectible, the customer still has an obligation to pay.

虽然一笔应收帐款已作为坏帐被冲销，但顾客仍有偿还的义务。

under the direct write-off method, no entry is made untill a specific account has definitely been established as uncollectible.

采用直接销账法，只有当明细账作为不可代收项完全建立时才能录入账目。

The larger the valuation allowance, the larger the current charge to uncollectible accounts expense.

备抵账户估价越大, 记入坏账损失的当期支出就越大.

The provision for bad debts shall be itemized and shown as a deduction item of accounts receivable in the financial statement. When an account receivable is written ofl as uncollectible, the customer still has an obligation to pay.

坏帐准备金在会计报表中作为应收帐款的备抵项目列示。虽然一笔应收帐款已作为坏帐被冲销，但顾客仍有偿还的义务。

The estimated expense of credit losses is charged to the Uncollectible Accounts Expense account at the end of each accounting period.

预估的信用损失在每个会计期末才结转到坏账损失账户。

In a small business, one employee often is responsible for handling cash receipts, maintaining accounts receivable records, issuing credit memoranda, and writing off uncollectible accounts.

在小型企业里，同一位员工通常负责处理现金收支，进行应收账款往来记录，编制赊销往来单据，以及核销坏账等。

To record the portion of total accounts receivable estimated to be uncollectible, the following adjusting entry should be made at January 31

为记录这部分无法收回的坏账，1月31日作调整会计分录如下

The term "net sales" shall mean gross sales less quantity iscounts and returns, but no deduction shall be made for cash or other iscounts or uncollectible accounts.

“净销售额”指总销售额减去数量折扣和利润，但不包括现金折扣和不可收帐目折扣。

Uncollectible loans are generally thought to exceed 20 % of all lending.

人们普遍认为,该行的不良贷款超过了贷款总额的20%.

Notice also that the entry to write off an uncollectible account receivable reduces both the asset account and the contra-asset account by the same amount.

还要注意的是核销坏账的会计分录中，资产账户和资产对冲账户同时减少一个相同的金额。

the following schedule lists the group totals from the aging schedule and shows how the estimated total amount of uncollectible accounts is computed.

下表列示了从账龄分析表中得出的加总数，反映了预计坏账总额是怎样计算出来的。

Thus, writing off an uncollectible account does not change the net realizable value of accounts receivable in the balance sheet.

因此，核销坏账并不改变资产负债表中应收账款的可实现净值。

Selling goods on credit cause uncollectible accounts expense to customers who fail to pay their bills.

坏账损失是由于赊销给无力支付账款的客户而形成的.

If credit sales for September amount to$ 1, the month-end adjusting entry to record uncollectible accounts expense is

如果9月的赊销额达1美元，记录坏账损失的月末调整会计分录为