With respect to the valuation of accounts receivable conservatism suggests that the allowance for doubtful accounts should be at least adequate .

至于应 收账款的 价值 评估，稳健性原则意味着坏账准备至少要足够。

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。

From the view of valuation risk and its appearance the author puts forward the risks and avoidance measures by focusing on such specific assets as accounts receivable stocks long - term investments and intangible assests .

文章着重从 资产 评估风险的角度，就 资产 评估风险的表现，特别就对应 收账款、存货、长期投资、无形资产等几项具体资产的 评估提出了 评估的风险状况及其防范措施。