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| allowance for doubtful accounts {noun} [fin.] | 呆账准备金 [qīnɡ dān] {noun} [fin.] |
| allowance for finishing {noun} [construct.] | 裕度 [yù dù] {noun} [construct.] | |||
| That accounts for the milk in the coconut. [prov.] | 原来如此 [yuán lái rú cǐ] | |||
| allowance for finishing {noun} [construct.] | 精加工留量 [jīnɡ jiā ɡōnɡ liú liànɡ] {noun} [construct.] | |||
| allowance for a certain post {noun} | 岗位津贴 [ɡǎnɡ wèi jīn tiē] {noun} | |||
| doubtful {adj.} | 不确的 [bú què de] {adj.} | |||
| doubtful {adj.} | 疑心的 [yí xīn de] {adj.} | |||
| doubtful {adj.} | 难料的 [nán liào de] {adj.} | |||
| doubtful {adj.} | 可疑的 [kě yí de] {adj.} | |||
| doubtful {adj.} | 怀疑的 [huái yí de] {adj.} | |||
| doubtful {adj.} | 疑惑的 [yí huò de] {adj.} | |||
| doubtful {adj.} | 疑心的 [yí xīn de] {adj.} | |||
| doubtful point {noun} | 疑点 [yí diǎn] {noun} | |||
| doubtful {adj.} | 可怀疑的 [kě huái yí de] {adj.} | |||
| doubtful {adj.} | 未确定的 [wèi què dìnɡ de] {adj.} | |||
| doubtful {adj.} | 不可靠的 [bù kě kào de] {adj.} | |||
| accounts {pl} | 帐号 [zhànɡ hào] {noun} | |||
| accounts {pl} | 帐目 [zhànɡ mù] {noun} | |||
| to transfer accounts {vb} | 转帐 [zhuǎn zhànɡ] {vb} | |||
| to cast accounts {vb} | 算账 [suàn zhànɡ] {vb} | |||
| falsified accounts {pl} | 造假帐 [zào jiǎ zhànɡ] {noun} | |||
| annual accounts {pl} | 年度帐 [nián dù zhànɡ] {noun} | |||
| to counter-balance accounts {vb} | 冲帐 [chōnɡ zhànɡ] {vb} | |||
| annual accounts {pl} | 年度结算 [nián dù jié suàn] {noun} | |||
| accounts payable {noun} [account.] | 应付账款 [yìnɡ fù zhànɡ kuǎn] {noun} [account.] | |||
| 坏账准备是一个资产对冲账户。 | |
| The Allowance for Doubtful Accounts often is described as a contra-asset account. | |
| 这意味着坏账准备为贷方余额,冲减资产项目应收账款从而得出该项资产的正确金额。 | |
| This term indicates that the Allowance for Doubtful Accounts has a credit balance, which is offset against the asset Accounts Receivable to produce the proper balance sheet value for this asset. | |
| 但坏账的实际核销总额很少会与之前预估并贷记坏账准备的金额完全一致。 | |
| The total amount of accounts receivable actually written off will seldom, if ever, be exactly equal to the estimated amount previously credited to the Allowance for Doubtful 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 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. | |
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