uncollectible

英

美 [ənkəˈlɛktɪbəl]

adj.  不可收回的；无法收集的

COCA.41824

英英释义

adj

• not capable of being collected
  1. a bad (or uncollectible) debt
  Synonym:bad

双语例句

• 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。
• 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。
• At the end of each month, management should again estimate the probable amount of uncollectible accounts and adjust the Allowance for Doubtful Accounts to this new estimate.
  在每个月末，管理阶层将重新预估可能无法收回的账款全额并调整坏账准备到这个新的估计水平。
• At January 3, accounts receivable amount to$ 2. On this date, the credit manager reviews the accounts receivable and estimates that approximately$ 10 of these accounts will prove to be uncollectible.
  1月3日，应收账款达2美元。当天赊销信用部经理复查应收账款，估计近10美元将无法收回。
• 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。
• 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。
• 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。
• 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 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。
• Estimated uncollectible items at the balance sheet date;
  结帐日无法收现项目估计数；