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
- To illustrate, assume that a company's past experience indicates that about 2% of its credit sales prove to be uncollectible.
例如,从某家公司过去经验得出赊销额的2%左右将无法收回。 - Based upon past experience, the uncollectible accounts expense is estimated at some percentage of net credit sales.
根据以往经验,坏账损失预估为赊销净值的一定百分比。 - 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。 - 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。 - 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。 - 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 accounts expense is recorded in the period in which individual accounts receivable are determined to be worthless rather than in the period in which the sakes were made.
坏账损失记录在某一应收账款确定没有价值的当期,而非销售发生的当期。 - Before financial statements are prepared at the end of the accounting period, an estimate of the expected amount of uncollectible accounts receivable should be made.
在会计期末编制财务报表之前,应先对预计无法收回的应收账款作一个估计。 - 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。 - 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。