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
- 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。 - 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。 - Preliminary Study of Applying Statistical Test to Provision for Uncollectible Accounts
统计检验方法在坏账准备金审核中的应用初探 - Estimated uncollectible items at the balance sheet date;
结帐日无法收现项目估计数; - 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 - 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。 - 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。 - 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。 - 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。 - 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。