allowance for doubtful accounts的意思

allowance for doubtful accounts中文翻譯：

壞帳準備

呆帳準備金

相似詞語短語

allowance for bad debts───[會計]備抵壞帳

balance sheet accounts───[會計]資產負債表帳戶

雙語使用場景

is described as a contra-asset account.───是一個資產對沖賬戶。

the Allowance for Doubtful Accounts to $11, the entry will BE…───將壞賬準備增至11美元的會計分錄為…

At the end of each month, management should again estimate the probable amount of uncollectible accounts and adjust the Allowance for Doubtful accounts to this new estimate.───在每個月末，管理階層將重新預估可能無法收回的賬款全額并調整壞賬準備到這個新的估計水平。

suggests that the allowance for doubtful accounts should be at least adequate.───至于應收賬款的價值評估，穩健性原則意味著壞賬準備至少要足夠。

a separate account called "Allowance for Doubtful Accounts" with the amount estimated to be uncollectible.───因此惟一可行的辦法是將預計壞賬額貸記一個獨立賬戶，叫“壞賬準備”。

This approach is based upon an aging schedule, and the Allowance for Doubtful Accounts is adjusted to a required balance.───該法以賬齡分析表為基礎，把壞賬準備賬戶調整到所需的余額。

She used the sample to project and aging and develop an estimate of the required allowance for doubtful accounts.───她使用的樣本項目和老化和發展的估計需要津貼的可疑帳戶。

Thus, an adjusting entry is needed to increase the Allowance for doubtful accounts from its present level to $5.───因此，需要有一個調整會計分錄將壞賬準備賬戶從當時水平提高到5美元。

Currently, the Allowance for Doubtful Accounts hAS a credit balance of only $6, determined AS follows. . .───當時，壞賬準備賬戶僅有6美元的貸方余額，計算如下…

英語使用場景

To increase the Allowance for Doubtful Accounts to $11, the entry will BE...

Currently, the Allowance for Doubtful Accounts hAS a credit balance of only $6, determined AS follows...

At the end of each month, management should again estimate the probable amount of uncollectible accounts and adjust the Allowance for Doubtful Accounts to this new estimate.

The only practical alternative, therefore, is to credit a separate account called "Allowance for Doubtful Accounts"with the amount estimated to be uncollectible.

The Allowance for Doubtful Accounts often is described as a contra-asset account.

Allowance for doubtful accounts is determined by prior experience, periodic reviews of customer balances and general knowledge about customer performances.

Instead of using an ADA( Allowance for Doubtful Accounts) account, why can't we just subtract estimated future write-offs from the Accounts Receivable?

Introduce the different types of contra-asset accounts related to Accounts Receivable: Allowance for Doubtful Accounts ("ADA"), Allowance for Returns, and Deferred Income Liability.

With respect to the valuation of accounts receivable, conservatism suggests that the allowance for doubtful accounts should be at least adequate.