坏账损失,bad debt loss英语短句,例句大全

坏账损失,bad debt loss
1)bad debt loss坏账损失
1.The article expounds the verification and the checking of bad debt loss and the problems existing in checking bad debt loss, and then presents the countermeasures to guarantee a more accurate checking.从坏账损失的确认、计提坏账准备的应收账款范围、坏账损失的核算和存在问题及对策几方面进行了阐述与分析,希望坏账损失的核算能够更加准确。
2.Measurement of account receivable risk contains loss to give up other profit opportunity,expense burdened by enterprises,bad debt loss.应收账款风险的衡量包括:放弃其它赢利机会的损失、企业负担的费用、坏账损失。

英文短句/例句

1.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。
2.On Disposition of Bad Debts Loss under Current Accounting System;浅谈现行会计制度下坏账损失的账务处理
3.An Understanding of Accounting Difference in the Loss by Bad Accounts Between the New Accounting System and the Old One;浅论新旧会计制度坏账损失核算差异
4.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。
5.An example of a loss contingency that usually meets these criteria and is recorded in the accounts is the estimated loss from doubtful accounts receivable.满足这些标准并在账簿中记录的或有损失的例子是从应收账款中估计的坏账损失。
6.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。
7.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。
8.account created by the debit part of the entry is closed into the Income Summary account in the same manner as any other expense account.上述分录中借记的坏账损失像其他费用一样结转到收益汇总账户。
9.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…
10.Losses from uncollectible receivables tend to be greater during periods of recession than in periods of growth and prosperity.经济萧条期的坏账损失通常会比经济增长、繁荣期的损失要大。
11.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。
12.If credit sales for September amount to $1, the month-end adjusting entry to record uncollectible accounts expense is...如果9月的赊销额达1美元,记录坏账损失的月末调整会计分录为…
13.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。
14.Thus, an account receivable that originates from a credit sale in January and is determined to be uncollectible in August represents an expense in January.因此,1月份赊销业务的应收账款在8月定为无法收回,仍计为1月份的坏账损失。
15.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。
16.Circular of the State Administration of Taxation of the People's Republic of China, on Tax Treatment of Bad Debt Losses Incurred from Foreign-funded Telecom Enterprises国家税务总局关于外商投资企业从事电信业务所发生的坏账损失税务处理问题的通知
17.Second, they need to take steps to write-off, sell down or otherwise recognise the losses incurred as soon as possible.其次，它们必须采取措施，尽快冲销、售坏账，或者确认坏账所致的损失。
18.The adjusting entry is made in the full amount of the estimated expense, without regard for the current balance in the Allowance for Doubtful Accounts.调整会计分录记录预估损失的金额,不论坏账准备的当期余额是多少。