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
- a bad (or uncollectible) debt
双语例句
- If credit sales for September amount to$ 1, the month-end adjusting entry to record uncollectible accounts expense is
如果9月的赊销额达1美元，记录坏账损失的月末调整会计分录为 - When an account receivable is written ofl as uncollectible, the customer still has an obligation to pay.
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。 - 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。 - 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 term "net sales" shall mean gross sales less quantity iscounts and returns, but no deduction shall be made for cash or other iscounts or uncollectible accounts.
“净销售额”指总销售额减去数量折扣和利润，但不包括现金折扣和不可收帐目折扣。 - The important thing to note in this entry is that the debit is made to the Allowance for Doubtful Accounts and not to the Uncollectible Accounts.
需要注意的是借记方是坏账准备账户而非坏账损失账户。 - A method of accounting for uncollectible accounts in which an estimate is made of the amount of sales on account for which payment will not be received.
是指在会计期末时，将期间的赊账、坏账编制分录为费用和一个备抵账户，在以后实际发生坏账时冲减该备抵账户的会计方法。 - 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。 - At January 3, accounts receivable amount to$ 2. On this date, the credit manager reviews the accounts receivable and estimates that approximately$ 10 of these accounts will prove to be uncollectible.
1月3日，应收账款达2美元。当天赊销信用部经理复查应收账款，估计近10美元将无法收回。 - 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。