坏帐

account receivable

应收帐

一般而言,公司资产中的应收帐(Account Receivable)和存货(Inventories)是最容易出现坏帐拨备问题. 根据会计准则,假如在财政年度完结时公司能够确认或预期部份应收帐是不能收回,一或是存货现市值减去销售成本所计算的可实现净值(Net Realisable Value)是低於帐面价值的话,

Advance money

预付帐款

坏帐准备 bad debt reserve | 预付帐款 advance money | 应收补贴款 cover deficit receivable from state subsidize

aging of accounts receivable

应收帐款帐龄分析

approach n. 方法 | aging of accounts receivable 应收帐款帐龄分析 | bad debts n. 呆帐,坏帐

Aging the accounts receivable

应收账款帐龄分析

Accounting receivable turnover rate 应收账款周转率 | Aging the accounts receivable 应收账款帐龄分析 | Allowance for doubtful accounts 坏帐准备

allowance for depreciation

备抵折旧

Allowance for bad debts 备抵坏帐 | Allowance for depreciation 备抵折旧 | Allowance for doubtful accounts 呆帐备抵

allowance for depreciation

折旧备抵

allowance for bad debts 坏帐备抵 | allowance for depreciation 折旧备抵 | allowance for income tax 所得税减免

other receivables

应收款

1159 其他应收款(Other receivables) 凡不属於上列各项之应收款项皆属之. 应收之数,记入借方;收到之数,记入贷方. 其借方馀额 ,表示现有其他应收款之总额. 1160 备抵坏帐-其他应收款(Allowance for bad debts-other receivable) 凡提拨其他应收款之备抵坏帐皆属之.

allowance for bad account

减:坏帐准备

应收帐款 accounts receivable | 减:坏帐准备 allowance for bad account | 预付货款 prepaid cash

Allowance for Doubtful Accounts account

坏帐准备帐户

期末调整分录 end-of-period adjusting entry | 坏帐准备帐户 Allowance for Doubtful Accounts account | 赊销收入 credit sales revenue

Administration moves against bad bank assets

抵制银行坏帐

Treasury Department 财政部 | Administration moves against bad bank assets 抵制银行坏帐 | Federal Deposit Insurance Corp 联邦存款保险公司

enamelling iron：搪瓷[用)钢板

enamelled strip || 涂珐琅钢带,搪瓷钢带 | enamelling iron || 搪瓷[用)钢板 | enantiomer || 对映体,对映异构物

leeringly：以斜眼看 (副)

leeriness 猜疑; 留神; 狡猾; 机警 (名) | leeringly 以斜眼看 (副) | leery 机敏的, 细心的; 猜疑的, 迟疑的 (形)