uncollectible account

基本解释

This paper analyses the importance of undertaking unit totaling reserve for uncollectible accounts of receivable account in accounting.
本文对事业单位会计核算中应收账款计提坏账准备的重要性进行了分析；
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。
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。