...法收回的坏账金额进行估计 坏账损失备抵法 的账务处理编制调整分录， 将估计的坏账损失记入“坏账费用 ” （ bad debts expense） 账户 ； 同时， 记入专设的“坏账准备”（ Allowance on bad debts ） 账户 。
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... ******退回及折让 Sales return and allowance 坏账费用 Bad debt expense 备抵法 Allowance method ...
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The model can reduce credit fee , improve efficience of credit policies and make out the best credit policy for specific enviroment by analysising the expense of uncollectible accounts, discount, credit period and colletion expense and allocating the credit fee.
通过对坏账费用、现金折扣、信用期限及收账费用等信用政策要素的分析和信用费用配置，模型能够压缩信用费用，提高信用政策效率，制定出企业在其特定环境下最优的信用政策。
参考来源 - 企业信用政策管理模型的构建及研究·2,447,543篇论文数据，部分数据来源于NoteExpress
帕塞拉先生相对放松，声称利率和坏账费用正常化将提高权益回报率，令银行大赚一笔。
Mr Passera is relatively relaxed, arguing that the normalisation of interest rates and bad-debt charges will boost returns on equity and allow the bank to generate lots of cash.
此外，要求公司对于收入作谨慎明确的估计，并记录下来，但是不一定能收到，也叫做坏账费用。
In addition, companies are required to make prudent estimates against revenues that are recorded but may not be received, called a bad debt expense.
即便对那些尚未公布年报的银行——比如英国的巴克莱(Barclays)——而言，坏账的费用水平亦在预期之下。
Even for those that did not, for example Britain's Barclays, bad-debt charges came in lower than expected.
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