uncollectible
英
美 [ənkəˈlɛktɪbəl]
adj. 不可收回的;无法收集的
COCA.41824
英英释义
adj
- not capable of being collected
- a bad (or uncollectible) debt
双语例句
- 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 - 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。 - At January 3, accounts receivable amount to$ 2. On this date, the credit manager reviews the accounts receivable and estimates that approximately$ 10 of these accounts will prove to be uncollectible.
1月3日,应收账款达2美元。当天赊销信用部经理复查应收账款,估计近10美元将无法收回。 - 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。 - This is true only because January was the first month of operations and this was the company's first estimate of its uncollectible accounts.
这种情况成立仅仅因为1月份是其经营的第一个月,而且是公司首次对坏账进行预估。 - A method of accounting for uncollectible accounts in which an estimate is made of the amount of sales on account for which payment will not be received.
是指在会计期末时,将期间的赊账、坏账编制分录为费用和一个备抵账户,在以后实际发生坏账时冲减该备抵账户的会计方法。 - The only practical alternative, therefore, is to credit a separate account called "Allowance for Doubtful Accounts" with the amount estimated to be uncollectible. The only practical way is to make a small beginning and then try to extend it.
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”。惟一切实可行的办法是开一个小头,然后再扩大。 - 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。 - 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.
在每个月末,管理阶层将重新预估可能无法收回的账款全额并调整坏账准备到这个新的估计水平。 - This can be done by issuing a credit memo indicating that the customer has returned merchandise, or by writing off the customer's account as uncollectible.
这可以通过编制一份说明该客户已退还货物的往来单据,或通过把该客户账款作为坏账核销来实现。