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
双语例句
- 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。 - 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。 - 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。 - 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。 - 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。 - 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 - 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。 - 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。 - 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。 - In this paper, we think that three unreasonable factors are the main problem of the pension system reform, those are using financial allowance to increase the private account, the invalid operation of private account fund and adjusting the national asset to pay the transition cost.
本文认为，现行养老保险制度中利用财政补贴弥补养老金不足、统一实行基金管理提高运营效率以及动用国有资产存量支付转轨成本三大措施均存在不合理因素。