备抵账户

备抵账户估价越大，记入坏账损失的当期支出就越大。

The larger the valuation allowance , the larger the current charge to uncollectible accounts expense .

也就是说，宁可使备抵账户出现略微偏大的差错，也好过略偏小的差错。

That is , it is better to err on the side of the allowance being a little too large , rather than a little too small .

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。

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 .

当使用直接核销法时，资产负债表列示应收账款的总额，不使用备抵账户。

When the direct write-off method is in use , the accounts receivable will be listed in the balance sheet at their gross amount , and no valuation allowance will be used .

通过设立相关备抵和附加账户，使得会计处理更符合谨慎性原则。

The article tries to make the accounting management be more fitful to cautious principle by establishing the irrelevant preparation mortagage and additional account .