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
- This is true only because January was the first month of operations and this was the company's first estimate of its uncollectible accounts.
这种情况成立仅仅因为1月份是其经营的第一个月,而且是公司首次对坏账进行预估。 - 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。 - 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。 - 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 - Nonetheless, if a company makes credit sales to hundreds perhaps thousands of customers, some accounts inevitably will turn out to be uncollectible.
然而,如果公司赊销给成百上千的客户,难免会有一些账款无法收回。 - 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。 - When an account receivable is written ofl as uncollectible, the customer still has an obligation to pay.
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。 - 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。 - 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。