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

• 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。
• This can be done by issuing a credit memo indicating that the customer has returned merchandise, or by writing off the customer's account as uncollectible.
  这可以通过编制一份说明该客户已退还货物的往来单据，或通过把该客户账款作为坏账核销来实现。
• To illustrate, assume that a company's past experience indicates that about 2% of its credit sales prove to be uncollectible.
  例如，从某家公司过去经验得出赊销额的2%左右将无法收回。
• 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；
• 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。
• 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
• 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
• 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。
• The term "net sales" shall mean gross sales less quantity iscounts and returns, but no deduction shall be made for cash or other iscounts or uncollectible accounts.
  “净销售额”指总销售额减去数量折扣和利润，但不包括现金折扣和不可收帐目折扣。
• 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。