抵減賬戶 的英文怎麼說
中文拼音 [dǐjiǎnzhànghù]
抵減賬戶
英文
contra account-
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。
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