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

• This can be done by issuing a credit memo indicating that the customer has returned merchandise, or by writing off the customer's account as uncollectible.
  这可以通过编制一份说明该客户已退还货物的往来单据，或通过把该客户账款作为坏账核销来实现。
• 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
• Nonetheless, if a company makes credit sales to hundreds perhaps thousands of customers, some accounts inevitably will turn out to be uncollectible.
  然而，如果公司赊销给成百上千的客户，难免会有一些账款无法收回。
• 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。
• 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。
• 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。
• 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。
• Estimated uncollectible interest and penalties on taxes
  欠税利息及罚款的损失估计
• Estimated uncollectible items at the balance sheet date;
  结帐日无法收现项目估计数；
• 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。