allowance account

英 [əˈlaʊəns əˈkaʊnt]

美 [əˈlaʊəns əˈkaʊnt]

网络  备抵账户; 備抵帳戶

英英释义

noun

• a reserve fund created by a charge against profits in order to provide for changes in the value of a company's assets
  Synonym:valuation reservevaluation accountallowance

双语例句

• According to the indictment, Mr Ma paid the allowance into his own bank account and declared it as his personal property.
  检控书称，马英九曾将特别费划入自己的私人帐户并称其为私人财产。
• If the allowance account currently has a credit balance of, say,$ 4, the month-end adjusting entry should be in the amount of$ 1.
  如果当时坏账准备账户有贷方余额，比如说4美元，则月末的调整会计分录金额应为1美元。
• Non-accountable cash allowance He has to account to the treasurer for the money he spends.
  非实报实销的现金津贴他的花销得向司库报账。
• You'll also need to decide whether to put a semester's allowance in the checking account upfront, deposit money monthly, or add funds only as needed so your student can budget accordingly.
  你们还需要决定是将一学期的零花钱一次性存入孩子的支票账户，还是每个月存一次，抑或是只在孩子需要的时候发放，以便你们的孩子可以相应制定预算。
• Instead of using an ADA ( Allowance for Doubtful Accounts) account, why can't we just subtract estimated future write-offs from the Accounts Receivable? I want to check out, please. Will you please have the bill ready for me?
  为何不能直接减除应收帐款所估计的备抵呆帐，而使用备抵科目？我想结帐出旅馆了。请把帐单给我准备好。
• Because the allowance for doubtful accounts is necessarily an estimate and not a precise calculation, professional judgement plays a considerable part in determining the size of this valuation account. The cost driver used to assign production setup costs is the numbers of setups
  因为坏账准备只能是一个预计而非精确计算值，专业判断成为确定该账户金额大小的重要因素。用于分配生产准备成本的成本动因是准备次数
• We claim an allowance of ￡ 230 on account of the quality of this shipment.
  由于这批货物的质量问题，我们向你方索赔230英镑。
• Before we illustrate the adjusting entry for a future month, let us first see why the balance in the allowance account may change during the accounting period.
  在我们举例说明将来月份调整会计分录的做法以前，先来看看为什么在一个会计期间内坏账准备的金额会改变。
• Since he took office in late 1998, Mr Ma had this half of the allowance wired into his personal account – a practice he admits.
  自1998年末上任以来，马英九每年都将这一半特别费转入他的个人账户&他对此已经承认。
• The Allowance for Doubtful Accounts often is described as a contra-asset account.
  坏账准备是一个资产对冲账户。