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
- a bad (or uncollectible) debt
双语例句
- 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。 - 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 only practical alternative, therefore, is to credit a separate account called "Allowance for Doubtful Accounts" with the amount estimated to be uncollectible. The only practical way is to make a small beginning and then try to extend it.
因此惟一可行的办法是将预计坏账额贷记一个独立账户，叫“坏账准备”。惟一切实可行的办法是开一个小头，然后再扩大。 - Estimated uncollectible interest and penalties on taxes
欠税利息及罚款的损失估计 - 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。 - 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。 - At January 3, accounts receivable amount to$ 2. On this date, the credit manager reviews the accounts receivable and estimates that approximately$ 10 of these accounts will prove to be uncollectible.
1月3日，应收账款达2美元。当天赊销信用部经理复查应收账款，估计近10美元将无法收回。 - 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。 - By adding together the estimated uncollectible portions for all age groups, the required balance in the Allowance for Doubtful Accounts is determined.
把所有账龄组的预计无法收回的部分加总，就是坏账准备账户应付的金额。 - 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