... aging the accounts receivable 应收账款账龄分析 allowance for doubtful accounts 坏账准备 bank reconciliation 银行存款余额调节表 ...
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To increase the Allowance for Doubtful Accounts to $11, the entry will BE…
将坏账准备增至11美元的会计分录为…
The Allowance for Doubtful Accounts often is described as a contra-asset account.
坏账准备是一个资产对冲账户。
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。
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