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坏账准备

与 坏账准备 相关的网络例句 [注:此内容来源于网络,仅供参考]

Because the allowance for doubtful accounts is necessarily an estimate and not a precise calculation, professional judgement plays a considerable part in determining the size of this valuation account .

因为坏账准备只能是一个预计而非精确计算值,专业判断成为确定该账户金额大小的重要因素。

The Allowance of Doubtful Accounts often is described as a contra-asset account or a valuation account. Both of these terms indicate that the Allowance for Doubtful Accounts has a credit balance, which is offset against the asset Accounts Receivable to produce the proper balance sheet value for this asset.

Page 59 of 122 会计英语&坏账准备&账户通常被称为备抵账户或计价账户,这两个提法都表明该账户通常表现为贷方余额,与资产账户—&应收账款&相抵消,以全面反映该项资产在资产负债表中应显示的价值。

The Allowance of Doubtful Accounts often is described as a contra-asset account or a valuation account. Both of these terms indicate that the Allowance for Doubtful Accounts has a credit balance, which is offset against the asset Accounts Receivable to produce the proper balance sheet value for this asset.

Page 59 of 122 大家网会计英语论坛 bbs.topsage.com/index_111.html 会计英语&坏账准备&账户通常被称为备抵账户或计价账户,这两个提法都表明该账户通常表现为贷方余额,与资产账户—&应收账款&相抵消,以全面反映该项资产在资产负债表中应显示的价值。

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