In addition, the schedule is used as the basis for estimating the amount of uncollectible accounts.
另外，账龄分析表还可用作预估无法收回的账款金额的基础。
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。
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。
An alternative method, called the income statement approach, focuses upon estimating the uncollectible accounts expense for the period.
另一种办法叫损益表法，重点放在预估当期的坏账损失上。
The most widely used method oil estimating the probable amount of uncollectible accounts is based upon an aging of the accounts receivable.
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。
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 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。
In the adjusting entry made by Solarwind Company at January 3, the amount of the adjustment ($10) was equal to the estimated amount of uncollectible accounts.
在太阳风公司1月3日的调整会计分录中，调整金额（10美元）恰好等于预计无法收回的账款金额。
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。
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。
Under the allowance method, companies estimate the amount of the uncollectible accounts expense that will eventually result from a period's sale in order to reflect the expense during the same period.
采用备抵法时，公司根据同期销售产生的同比坏帐损失来预计产生坏帐费用金额总数。
Equal to the gross amount of accounts and notes receivable, less an estimate of the portion that may prove to be uncollectible.
等于应收账款和应收票据总额减去估计不能收回的部分。
The employees who maintain accounts receivable or handle cash receipts should not have authority to issue credit memoranda or to authorize the write-off of receivables as uncollectible.
负责记录应收账款或处理现金收支的员工不能拥有编制赊销往来单据或将 应收款 定为坏账而核销的权力。
The employees who maintain accounts receivable or handle cash receipts should not have authority to issue credit memoranda or to authorize the write-off of receivables as uncollectible.
负责记录应收账款或处理现金收支的员工不能拥有编制赊销往来单据或将 应收款 定为坏账而核销的权力。
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