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
- 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。 - Estimated uncollectible items at the balance sheet date;
结帐日无法收现项目估计数; - 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。 - 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 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。 - 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。 - 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。 - 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。 - 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。