查询词典 allowance account

The flow into and out of the allowance account can be shown as in the illustration at the left.

流程入和在容限帐户外面可能被显示和在例证在左边。

For example, assume that the allowance account has a credit balance of $700 before adjustment.

例如， 假设，容限帐户有账上贷方余额$700 在调整之前。

However, after the year-end adjusting entry is recorded, the allowance account should have a credit balance.

但是， 在年底调整的词条被记录之后，容限帐户应该有账上贷方余额。

The carrying amount of the asset is reduced either directly or through the use of an allowance account.

该等资产的帐面值可直接冲减或通过备抵帐目作出抵减，减值亏损於收支结算表内确认。

The allowance account will have a credit balance at the end of the period if the write-offs during the period are less than the beginning balance.

容限帐户将有账上贷方余额在期间的结尾如果注销在期间是较少比起点平衡。

In this case, the impairment losses for doubtful debts are recorded using an allowance account.

除贸易及其他应收款项之收回可能性被认为不明确但不低之情况下，减值亏损被确认。

The total amount written off against the allowance account during a period will rarely be equal to the amount in the account at the beginning of the period.

总额被注销反对容限帐户在期间与数额很少将是相等的在帐户在期间的初期。

Subsequent recoveries of amounts previously charged to the allowance account are reversed against the allowance account.

曾于拨备账目扣除之款项在其后收回时，在拨备账目中回拨。

Other changes in the allowance account and subsequent recoveries of amounts previously written off directly are recognised in profit or loss.

拨备账目中之其他变动及曾被直接撇销于其后收回之款项在损益账中确认。

When the Group is satisfied that recovery is remote, the amount considered irrecoverable is written off against trade receivables directly and any amounts held in the allowance account relating to that debt are reversed.

于此情况下，呆账之减值亏损使用拨备账目入账。当本集团感到收回可能性低，不能收回之款项于应收贸易款项直接撇销及有关此负债于拨备账目内回拨。

Neither the killing of Mr Zarqawi nor any breakthrough on the political front will stop the insurgency and the fratricidal murders in their tracks.

在对危险的南部地区访问时，他斥责什叶派民兵领导人对中央集权的挑衅行为。

In fact,I've got him on the satellite mobile right now.

实际上 我们已接通卫星可视电话了