坏账

The aging of receivables, however, tends to give a more reliable estimate of uncollectible accounts because of the consideration 第 62 页共 122 页大家网会计英语论坛 bbs.topsage.com/index_111.html ENGLISH LANGUAGE IN ACCOUNTING given to the age and collectibility of the specific accounts receivable at the balance sheet date.

按这种方法估计坏账准备比采用应收账款账龄分析法简单。但是账龄分析表提供的估计结果更可靠，因为它考虑了在资产负债表上某些具体的应收账款的账龄及其收回的可能性。

This is true even if one considers more specific factors affecting China, such as the potential for repatriation of foreign direct investment (which had accumulated to over $600 billion by 2005), and the government's contingent liability for cleaning up the domestic banking sector.

即便考虑更多可能影响中国经济的具体因素，如潜在的外商直接投资撤离（到2005年外商直接投资累计已达6000亿美元）、政府承担的清除国内银行业坏账的或有责任等，情况仍然如此。

The larger the valuation allowance, the larger the current charge to uncollectible accounts expense.

备抵账户估价越大，记入坏账损失的当期支出就越大。

Mitsubishi Tokyo Financial Group was a key decliner after forecast earnings downgrades as it absorbs UFJ's bad loans.

三菱东京金融集团的跌幅最大，主要由于该公司购入UFJ银行的坏账后遭调低盈利预测。

Mitsubishi Tokyo Financialpuorgwas a key decliner after forecast earnings downgrades as it absorbs UFJ's bad loans.

三菱东京金融集团的跌幅最大，主要由于该公司购入UFJ银行的坏账后遭调低盈利预测。

Notice that this entry is exactly the opposite of the entry made when the account was written off as uncollectible.

注意这个会计分录恰好与核销坏账的分录相反。

Data show that the first quarter of the growth rate of bad debts and even more than the rate of expansion of the credit card industry.

数据显示，一季度坏账的增长速度甚至超过了信用卡产业扩张的速度。

When bad debts occur, the pain is spread far and wide instead of focused on the high-street banks, which hold the deposits of ordinary consumers.

因此当坏账发生，恶劣的影响不仅仅局限在拥有大众储户储蓄的高街银行，而是更广泛更深远地波及到了其他领域。

2Calculate first enterprise should calculating bad account prepare and work out accountant journalize in this issue.

计算甲企业本期应计提的坏账准备并编制会计分录。

Coil an account, misappropriate the money, and write it off as "bad debt."

针对一个帐户，窃取其款项，然后将其作为坏账处理

The labia have now been sutured together almost completely.The drains and the Foley catheter come out at the top.

此刻阴唇已经几乎完全的缝在一起了，排除多余淤血体液的管子和Foley导管从顶端冒出来。

To get the business done, I suggest we split the difference in price.

为了做成这笔生意，我建议我们在价格上大家各让一半。