uncollectible

uncollectible

1. 30 economic crisis in the United States, there are 200 households as a result of being unable to repay loans from housing, while 1,600 banks from uncollectible loans bankruptcy.

30年代美国在经济危机的冲击下，有200户居民因无力偿还贷款而被赶出住房，同时有1600家银行因无法收回贷款而破产。

2. allowance for uncollectible accounts receivable

n. 备抵坏帐, 坏帐备款

3. uncollectible accunt

[法] 坏帐, 呆帐

4. estimated per cent uncollectible

[经] 估计坏帐百分数

5. estimated uncollectible delinquent taxes

[经] 估计无法征收的滞纳税款

6. uncollectible accounts

[经] 呆帐, 不能收现的帐款

7. reserve for uncollectible accounts

[经] 坏帐准备

8. uncollectible notes receivable

[经] 无法收现的应收票据

9. recoveries of uncollectible account write off

[经] 注销坏帐收回

10. income statement approach of estimating uncollectible accounts

[经] 立足于收益表的坏帐估计法

11. sales uncollectible accounts adjustment

[经] 销售(货)坏帐调整

12. A business with many accounts receivables will reasonably expect to have losses from uncollectible accounts.

一个有很多应收账款的公司要遭受收不回账款的损失，这是在意料之中的事。

13. Where the outstanding amount is wholly or partially uncollectible by reason of insolvency, dodging of the debtor, compromise or adjudication of bankruptcy, or any other cause;

一因倒闭逃匿、和解或破产之宣告，或其他原因，致债权之一部或全部不能收回者。

14. The following schedule lists the group totals from the preceding illustration and shows how the total probable expense from uncollectible accounts is computed.

下面报表上列示的数据，反映了每个账龄组的金额以及坏账准备总数计算的过程。

15. Regardless of how thoroughly the credit department investigates prospective customers, some uncollectible accounts will arise as a result of errors in judgment or because of unexpected development.

不论信用部的调查工作是多么的彻底，仍然会产生不能收回的货款，这是由于判断上的错误或情况的发展超出预料的结果。

16. In fact, a limited amount of uncollectible accounts is evidence of a sound credit policy.

事实上，有一定不能收回的应收账款，正是一个企业的成功的信用政策的一个证明。

17. Second, the villagers took the money but developers are not caused by the relocation of investment uncollectible.

二是开发商怕村民拿了钱不搬迁造成投资无法收回。

18. 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。

19. The Loss on Uncollectible Account and Its Check Computation and Management

关于坏账损失及其会计核算与管理的探讨

20. It will be not known which specific accounts will not be collect, but past experience furnishes an estimate of the total uncollectible amount.

具体哪笔账收不回来事先无法知晓，但过去的经验可以提供不能收回的账款总量的估计数。

21. write off uncollectible accounts

冲销坏帐

22. In the end, the developers assume loans for property buyers into a "dead end" uncollectible.

到头来，发展商为购房者承担的贷款变成了一笔“死账”，无法收回。

23. In addition, the schedule is used as the basis for estimating the amount of uncollectible accounts.

另外,账龄分析表还可用作预估无法收回的账款金额的基础。

24. The balance sheet valuation standard applied to receivables. Equal to the gross amount of accounts and notes receivable, less an estimate of the portion that may prove to be uncollectible.

可实现净值，是应用于应收款项的资产负债表计价标准。等于应收账款和应收票据总额减去估计不能收回的部分。

25. the act of cancelling a debt as uncollectible.

因为不能征收而取消债务。

26. Even if you consider it, it is not going to change the decision had been made (as uncollectible investment).

因为即使你考虑它，也不能改变已经作出的决策（因为无法收回投资）。

27. 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。

28. At December 3, Solarwind Company has total accounts receivable of $1, of which $2 are estimated to be uncollectible.

在12月3日,太阳风公司有1美元的应收账款总额,其中2美元预计无法收回。

29. uncollectible debt

坏账, 味道账

30. A valuation account or contra-account relating to accounts receivable and showing the portion of the receivables estimated to be uncollectible.

坏账准备是与应收账款有关的估价账户或抵减账户，它反映估计不可收回应收款项的部分。

31. loss on uncollectible accout

坏账损失

32. Selling goods on credit cause uncollectible accounts expense to customers who fail to pay their bills.

坏账损失是由于赊销给无力支付账款的客户而形成的。

33. 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。

34. Dealing with Uncollectible Accounts receivable

处理无法收回的应收账款

35. Allowance for uncollectible accounts - long-term notes, accounts and overdue receivables

备抵呆帐-长期应收票据及款项与催收帐款

36. 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。

37. Uncollectible loans are generally thought to exceed 20% of all lending.

外界普遍认为该行的呆帐超过了其贷款总额的20%。

38. 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。

39. On motion, however, the court, if it finds that the obligation of either party is likely to be uncollectible, may order that both parties make payment into court for distribution.

尽管基于动议，如果法院查明双方当事人都可能无法清偿债务，可以命令双方当事人向法院进行支付以进行分配。

40. Whenever an account receivable from a specific customer is determined to be uncollectible, it no longer qualifies as an asset and should be written off.

当某个客户的欠款被确定为不可收回的应收账款时，它便不再构成企业的一项资产，应予以核销。

41. The so-called moral hazard refers to the lenders malicious false credit losses to the banks so that banks face the risk of loans uncollectible.

所谓道德风险是指贷款人恶意制造虚假信用，使银行遭受损失，使银行面临贷款无法收回的风险。

42. 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。

43. Provisions build up the reserve, but when a bank decides a loan is uncollectible, the loss on that loan is realized.

拨备增加了准备金的总量，但当银行判断一笔贷款无法收回时，此笔贷款的损失就会兑现。

44. Receivables not classified under the headings above and should take stock the amounts uncollectible as settlement. Then account reasonable allowance to be the deduction of other receivable.

指不能归属于应收帐款之款项。结算时应评估其他应收款无法收现之金额，提列适当之备抵呆帐，列为其他应收帐款之减项。

45. This approach of estimating uncollectible accounts receivable as a percentage of credit sales is easier to apply than the method of aging accounting receivable.

按这种方法估计坏账准备比采用应收账款账龄分析法简单。

46. uncollectible account

收不回的账目

47. Accounting Treatment with the Provision for Uncollectible Accounts

新制度下计提坏帐准备的会计处理

48. uncollectible loan

无法收回的贷款

49. uncollectible check

无法收款的支票

50. uncollectible notes

无法收现的票据

51. An alternative approach preferred by some companies consists of computing the charge to uncollectible accounts expenses as a percentage of the net sales for the year.

有些公司更喜欢通过估计不可收回的应收账款占销售净额的比率的方法计算坏账准备的数额。

52. estimated uncollectible current taxes

本期税收损失估计

53. Mr.Lin said that the housing call cards, gas cards, door keys are uncollectible.

林先生说，房屋的电卡、煤气卡、门钥匙均无法收回。

54. Writing off an uncollectible account receivable

核销无法收回的应收账款

55. Estimated uncollectible interest and penalties on taxes

欠税利息及罚款的损失估计

56. estimated uncollectible tax liens

欠税留置权损失估计

57. uncollectible account, bad debt, bad loan

死帐

58. Notice that this entry is exactly the opposite of the entry made when the account was written off as uncollectible.

注意这个会计分录恰好与核销坏账的分录相反。

59. writing-off uncollectible accounts

注销坏账

60. Nonetheless, if a company makes credit sales to hundreds--perhaps thousands--of customers, some accounts inevitably will turn out to be uncollectible.

然而,如果公司赊销给成百上千的客户,难免会有一些账款无法收回。

61. The large energy companies Daidian property costs, equipment maintenance, and transformation costs uncollectible, the serious loss of property management, property management has affected the normal.

物业公司代垫的大量能源费、设备维修、改造等费用无法收回，使物业管理部门严重亏损，已经影响了物业管理工作的正常进行。

62. Article 45 Claims shall be valued on their amounts less the estimated allowance for uncollectible debts, and accounts of uncollectible debts shall be respectively established.

第45条各项债权之估价应以扣除估计之备抵呆帐后之馀额为准，并分别设置备抵呆帐科目；

63. Economics, a commonly used term "sunk costs" means companies or individuals for uncollectible investment.

经济学中常用的一个术语是“沉没成本”，即指厂商或个人所进行的无法收回的投资。

64. Losses from uncollectible receivables tend to be greater during periods of recession than in periods of growth and prosperity.

经济萧条期的坏账损失通常会比经济增长、繁荣期的损失要大。

65. Uncollectible items at the balance sheet date;

结帐日无法收现项目;

66. Estimated uncollectible items at the balance sheet date;

结帐日无法收现项目估计数;

67. The employees who maintain accounts receivable or handle cash receipts should not have authority to issue credit memoranda or to authorize the write-off of receivables as uncollectible.

负责记录应收账款或处理现金收支的员工不能拥有编制赊销往来单据或将应收款定为坏账而核销的权力。

68. 2.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。

69. 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。

70. This percentage, when applied to the total dollar amount in the age group, gives the estimated uncollectible portion for that group.

这个比例,加上该账龄段内的金额总数,就可得出该账龄组的预计坏账额。

71. This means that even if the loans uncollectible, the bank lenders and the courts can only dispose of the housing.

这也就意味着,即使贷款无法收回,银行和法院都不能处置贷款者惟一的住房。

72. 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。

73. 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。

74. The most widely used method oil estimating the probable amount of uncollectible accounts is based upon an aging of the accounts receivable.

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。