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

• 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 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。
• At the end of each month, management should again estimate the probable amount of uncollectible accounts and adjust the Allowance for Doubtful Accounts to this new estimate.
  在每个月末，管理阶层将重新预估可能无法收回的账款全额并调整坏账准备到这个新的估计水平。
• 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。
• In a small business, one employee often is responsible for handling cash receipts, maintaining accounts receivable records, issuing credit memoranda, and writing off uncollectible accounts.
  在小型企业里，同一位员工通常负责处理现金收支，进行应收账款往来记录，编制赊销往来单据，以及核销坏账等。
• 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 provision for bad debts shall be itemized and shown as a deduction item of accounts receivable in the financial statement. When an account receivable is written ofl as uncollectible, the customer still has an obligation to pay.
  坏帐准备金在会计报表中作为应收帐款的备抵项目列示。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。
• 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；
• 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 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。