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
  1. a bad (or uncollectible) debt
  Synonym:bad

双语例句

• 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。
• 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。
• 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。
• 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。
• 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。
• 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。
• 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。
• In a small business, one employee often is responsible for handling cash receipts, maintaining accounts receivable records, issuing credit memoranda, and writing off uncollectible accounts.
  在小型企业里，同一位员工通常负责处理现金收支，进行应收账款往来记录，编制赊销往来单据，以及核销坏账等。
• When an account receivable is written ofl as uncollectible, the customer still has an obligation to pay.
  虽然一笔应收帐款已作为坏帐被冲销，但顾客仍有偿还的义务。
• 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.
  是指在会计期末时，将期间的赊账、坏账编制分录为费用和一个备抵账户，在以后实际发生坏账时冲减该备抵账户的会计方法。