uncollectible account 中文意思是什麼

uncollectible account 解釋
壞帳
  • uncollectible : 不可收回的
  • account : n 1 計算；賬；賬目；賬戶；計算書，賬單；報告書，報表。2 說明，解釋；記事，故事。3 理由，原因。4 ...
  1. Bad account dead account uncollectible account bad debt bad loan

    壞帳呆帳死帳
  2. A method of accounting for uncollectible accounts in which an estimate is made of the amount of sales on account for which payment will not be received

    是指在會計期末時，將期間的賒賬、壞賬編制分錄為費用和一個備抵賬戶，在以後實際發生壞賬時沖減該備抵賬戶的會計方法。
  3. Any account receivable, proved to be definitely uncollectible according to state regulations, shall : be recognized as bad debts and written off against provision for bad debts or charged to current profit or 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。
  4. When an account receivable is written ofl as uncollectible, the customer still has an obligation to pay

    雖然一筆應收帳款已作為壞帳被沖銷，但顧客仍有償還的義務。
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