...呆帐 呆帐 (uncollectible accounts)所谓呆帐是指债务到期后,本金或利息经过至少一个月后仍未偿付，处于呆滞状况但尚未确定为坏帐的应收、暂付款项。
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loss on uncollectible accounts 呆帐损失
Allowance for uncollectible accounts 呆帐备抵 ; 坏账准备 ; 备抵坏账
writing-off uncollectible accounts 注销坏帐
reserve for uncollectible accounts 坏帐准备
Losses ftom Uncollectible Accounts 坏账损失
write off uncollectible accounts 冲销坏帐
loss from uncollectible accounts 坏帐损失
In addition, the schedule is used as the basis for estimating the amount of uncollectible accounts.
另外，账龄分析表还可用作预估无法收回的账款金额的基础。
The larger the valuation allowance, the larger the current charge to uncollectible accounts expense.
备抵账户估价越大，记入坏账损失的当期支出就越大。
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。
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