accounts receivable and bad debts 中文意思是什麼
accounts receivable and bad debts
解釋
應收賬款與壞賬- accounts : 會計部
- receivable : adj 應收的，該接收的，該接受的；可信的。 bills receivable 應收票據（opp bills payable）。n 〈pl ...
- and : n. 1. 附加條件。2. 〈常 pl. 〉附加細節。
- bad : adj （worse worst ）1 壞的，惡的，歹的，不好的，不道德的。2 不正確的，錯誤的。3 不中用的；低劣的...
- debts : 本身也是一種「
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Any accounts receivable, proved and confirmed to be definitely uncollectible, shall be recognized as bed debts and written off against provision for bad debts or charged to current profit or loss as bad debts loss, if such provision is not set up
經確認無法收回的應收帳款，已提壞帳準備金的，應當沖銷壞帳準備金；未提壞帳準備金的，應當作為壞帳損失，計入當期損益。 -
The provision for bad debts shall be itemized and shown as a deduction item of accounts receivable in the financial statement
壞帳準備金在會計報表中作為應收帳款的備抵項目列示。 -
The provision for bad debts should be accounted for separately and accounts receivable should be stated be stated net of the provision for bad debts in the balance sheet
壞賬準備應當單獨核算，在資產負債表中應收款項按照減去已的壞賬準備的凈額反映。
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