uncollectible

Preliminary Study of Applying Statistical Test to Provision for Uncollectible Accounts

统计检验方法在坏账准备金审核中的应用初探

To set up an allowance system for uncollectible accounts .

建立应收帐款坏帐准备制度；

Estimated uncollectible items at the balance sheet date ;

结帐日无法收现项目估计数；

Accounting Treatment with the Provision for Uncollectible Accounts

新制度下计提坏帐准备的会计处理

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。

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。

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。

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。

An alternative method , called the income statement approach , focuses upon estimating the uncollectible accounts expense for the period .

另一种办法叫损益表法，重点放在预估当期的坏账损失上。

Estimated uncollectible interest and penalties on taxes

欠税利息及罚款的损失估计

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。

Notice that this entry is exactly the opposite of the entry made when the account was written off as uncollectible .

注意这个会计分录恰好与核销坏账的分录相反。

This percentage , when applied to the total dollar amount in the age group , gives the estimated uncollectible portion for that group .

这个比例，加上该账龄段内的金额总数，就可得出该账龄组的预计坏账额。

Thus , writing off an uncollectible account does not change the net realizable value of accounts receivable in the balance sheet .

因此，核销坏账并不改变资产负债表中应收账款的可实现净值。

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。

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。

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。

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

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。

To record the portion of total accounts receivable estimated to be uncollectible , the following adjusting entry should be made at January 31

为记录这部分无法收回的坏账，1月31日作调整会计分录如下

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。

Nonetheless , if a company makes credit sales to hundreds perhaps thousands of customers , some accounts inevitably will turn out to be uncollectible .

然而，如果公司赊销给成百上千的客户，难免会有一些账款无法收回。

By adding together the estimated uncollectible portions for all age groups , the required balance in the Allowance for Doubtful Accounts is determined .

把所有账龄组的预计无法收回的部分加总，就是坏账准备账户应付的金额。

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。

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。

Estimated uncollectible delinquent taxes assessments contingency

滞纳税款拒付损失估计

When a particular customer 's accounts is determined to be uncollectible , it is written off directly to Uncollectible Accounts Expense , as follows

当某一客户的账款被确定无法收回，该账款被直接核销，记入坏账损失账户，如下

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；

Notice also that the entry to write off an uncollectible account receivable reduces both the asset account and the contra-asset account by the same amount .

还要注意的是核销坏账的会计分录中，资产账户和资产对冲账户同时减少一个相同的金额。

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。