为何不能直接减除应收帐款所估计的备抵呆帐，而使用备抵科目？我想结帐出旅馆了。请把帐单给我准备好。
Instead of using an ADA ( Allowance for Doubtful Accounts ) account , why can 't we just subtract estimated future write-offs from the Accounts Receivable ? I want to check out , please . Will you please have the bill ready for me ?
备抵科目