The important thing to note in this entry is that the debit is made to the Allowance for Doubtful Accounts and not to the Uncollectible Accounts .

需要注意的是借记方是坏账准备账户而非 坏账 损失 账户。

When a particular customer 's accounts is determined to be uncollectible it is written off directly to Uncollectible Accounts Expense as follows

当某一客户的账款被确定无法收回，该账款被直接核销， 记入 坏账 损失 账户，如下

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。

A limited amount of uncollectible accounts is not only expected & it is evidence of a sound credit policy .

对 无法 收回 的 应 收账款额 有所限制不仅是企业的一种合理的需求，也是其是否拥有健全的信用政策的标志。

Preliminary Study of Applying Statistical Test to Provision for Uncollectible Accounts

统计检验方法在 坏账 准备金 审核中的应用初探

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。

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。

The term net sales shall mean gross sales less quantity iscounts and returns but no deduction shall be made for cash or other iscounts or uncollectible accounts .

“净销售额”指总销售额减去数量折扣和利润，但不包括现金折扣和不可 收 帐目折扣。

Uncollectible accounts expense is recorded in the period in which individual accounts receivable are determined to be worthless rather than in the period in which the sakes were made .

坏账 损失记录在某一应收账款确定没有价值的当期，而非销售发生的当期。

Accounting Treatment with the Provision for Uncollectible Accounts

新 制度下 计 提 坏帐 准备的会计处理

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。

The following schedule lists the group totals from the aging schedule and shows how the estimated total amount of uncollectible accounts is computed .

下表列示了从账龄分析表中得出的加总数，反映了预计 坏账 总额是怎样计算出来的。

Selling goods on credit cause uncollectible accounts expense to customers who fail to pay their bills .

坏账 损失是由于赊销给无力支付账 款的客户而形成的。

The most widely used method oil estimating the probable amount of uncollectible accounts is based upon an aging of the accounts receivable .

应收账款和 应付 账 款 预估 无法 收回应 收账款的可能金额时最常用的办法是建立在应收账款的账龄分析上的。

An alternative method called the income statement approach focuses upon estimating the uncollectible accounts expense for the period .

另一种办法叫损益表法，重点放在预估 当期 的 坏账损失上。

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。

By adding together the estimated uncollectible portions for all age groups the required balance in the Allowance for Doubtful Accounts is determined .

把所有账龄组的预计 无法 收回的部分加总，就是坏账准备 账户 应付的金额。

To set up an allowance system for uncollectible accounts .

建立 应 收帐 款 坏帐准备制度；

Based upon past experience the uncollectible accounts expense is estimated at some percentage of net credit sales .

根据以往经验， 坏账 损失 预估为赊销净值的一定百分比。