uncollectible

英

美 [ənkəˈlɛktɪbəl]

adj.  不可收回的；无法收集的

COCA.41824

英英释义

adj

• not capable of being collected
  1. a bad (or uncollectible) debt
  Synonym:bad

双语例句

• Before financial statements are prepared at the end of the accounting period, an estimate of the expected amount of uncollectible accounts receivable should be made.
  在会计期末编制财务报表之前，应先对预计无法收回的应收账款作一个估计。
• The provision for bad debts shall be itemized and shown as a deduction item of accounts receivable in the financial statement. When an account receivable is written ofl as uncollectible, the customer still has an obligation to pay.
  坏帐准备金在会计报表中作为应收帐款的备抵项目列示。虽然一笔应收帐款已作为坏帐被冲销，但顾客仍有偿还的义务。
• Based upon past experience, the uncollectible accounts expense is estimated at some percentage of net credit sales.
  根据以往经验，坏账损失预估为赊销净值的一定百分比。
• Uncollectible accounts expense is recorded in the period in which individual accounts receivable are determined to be worthless rather than in the period in which the sakes were made.
  坏账损失记录在某一应收账款确定没有价值的当期，而非销售发生的当期。
• Nonetheless, if a company makes credit sales to hundreds perhaps thousands of customers, some accounts inevitably will turn out to be uncollectible.
  然而，如果公司赊销给成百上千的客户，难免会有一些账款无法收回。
• A limited amount of uncollectible accounts is not only expected& it is evidence of a sound credit policy.
  对无法收回的应收账款额有所限制不仅是企业的一种合理的需求，也是其是否拥有健全的信用政策的标志。
• The following schedule lists the group totals from the aging schedule and shows how the estimated total amount of uncollectible accounts is computed.
  下表列示了从账龄分析表中得出的加总数，反映了预计坏账总额是怎样计算出来的。
• To illustrate, assume that a company's past experience indicates that about 2% of its credit sales prove to be uncollectible.
  例如，从某家公司过去经验得出赊销额的2%左右将无法收回。
• In a small business, one employee often is responsible for handling cash receipts, maintaining accounts receivable records, issuing credit memoranda, and writing off uncollectible accounts.
  在小型企业里，同一位员工通常负责处理现金收支，进行应收账款往来记录，编制赊销往来单据，以及核销坏账等。
• Thus, writing off an uncollectible account does not change the net realizable value of accounts receivable in the balance sheet.
  因此，核销坏账并不改变资产负债表中应收账款的可实现净值。