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
- 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。 - 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。 - A limited amount of uncollectible accounts is not only expected& it is evidence of a sound credit policy.
对无法收回的应收账款额有所限制不仅是企业的一种合理的需求,也是其是否拥有健全的信用政策的标志。 - For one thing, not all elements affecting value are captured in a company's financial statements& inventories can grow obsolete and receivables uncollectible;
一则,并非所有影响价值的因素都能体现在公司财务报表之中&存货就有可能变成废弃物和无法收回的应收账款; - 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。 - 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。 - 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。 - 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。 - The most widely used method oil estimating the probable amount of uncollectible accounts is based upon an aging of the accounts receivable.
应收账款和应付账款预估无法收回应收账款的可能金额时最常用的办法是建立在应收账款的账龄分析上的。 - 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。