uncollectible

英

美 [ənkəˈlɛktɪbəl]

adj.  不可收回的；无法收集的

COCA.41824

英英释义

adj

• not capable of being collected
  1. a bad (or uncollectible) debt
  Synonym:bad

双语例句

• Uncollectible accounts expense is recorded in the period in which individual accounts receivable are determined to be worthless rather than in the period in which the sakes were made.
  坏账损失记录在某一应收账款确定没有价值的当期，而非销售发生的当期。
• 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。
• 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。
• 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。
• 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
• 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。
• 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。
• 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
• 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。
• 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。