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

• At the end of each month, management should again estimate the probable amount of uncollectible accounts and adjust the Allowance for Doubtful Accounts to this new estimate.
  在每个月末，管理阶层将重新预估可能无法收回的账款全额并调整坏账准备到这个新的估计水平。
• Estimated uncollectible items at the balance sheet date;
  结帐日无法收现项目估计数；
• The estimated expense of credit losses is charged to the Uncollectible Accounts Expense account at the end of each accounting period.
  预估的信用损失在每个会计期末才结转到坏账损失账户。
• 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。
• This is true only because January was the first month of operations and this was the company's first estimate of its uncollectible accounts.
  这种情况成立仅仅因为1月份是其经营的第一个月，而且是公司首次对坏账进行预估。
• Selling goods on credit cause uncollectible accounts expense to customers who fail to pay their bills.
  坏账损失是由于赊销给无力支付账款的客户而形成的。
• This can be done by issuing a credit memo indicating that the customer has returned merchandise, or by writing off the customer's account as uncollectible.
  这可以通过编制一份说明该客户已退还货物的往来单据，或通过把该客户账款作为坏账核销来实现。
• The most widely used method oil estimating the probable amount of uncollectible accounts is based upon an aging of the accounts receivable.
  应收账款和应付账款预估无法收回应收账款的可能金额时最常用的办法是建立在应收账款的账龄分析上的。
• 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。
• 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。