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
- 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。 - 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。 - Notice also that the entry to write off an uncollectible account receivable reduces both the asset account and the contra-asset account by the same amount.
还要注意的是核销坏账的会计分录中,资产账户和资产对冲账户同时减少一个相同的金额。 - The important thing to note in this entry is that the debit is made to the Allowance for Doubtful Accounts and not to the Uncollectible Accounts.
需要注意的是借记方是坏账准备账户而非坏账损失账户。 - 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。 - 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。 - 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。 - The provision for bad debts shall be itemized and shown as a deduction item of accounts receivable in the financial statement. When an account receivable is written ofl as uncollectible, the customer still has an obligation to pay.
坏帐准备金在会计报表中作为应收帐款的备抵项目列示。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。 - 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。 - 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。