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 - 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 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。 - 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。 - 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。 - For one thing, not all elements affecting value are captured in a company's financial statements& inventories can grow obsolete and receivables uncollectible;
一则，并非所有影响价值的因素都能体现在公司财务报表之中&存货就有可能变成废弃物和无法收回的应收账款； - 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。 - Estimated uncollectible items at the balance sheet date;
结帐日无法收现项目估计数； - 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。 - The only practical alternative, therefore, is to credit a separate account called "Allowance for Doubtful Accounts" with the amount estimated to be uncollectible. The only practical way is to make a small beginning and then try to extend it.
因此惟一可行的办法是将预计坏账额贷记一个独立账户，叫“坏账准备”。惟一切实可行的办法是开一个小头，然后再扩大。