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| 31. | The total amount of accounts receivable actually written off will seldom, if ever, be exactly equal to the estimated amount previously credited to the Allowance for Doubtful Accounts. |
| 但坏账的实际核销总额很少会与之前预估并贷记坏账准备的金额完全一致。 |
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| 32. | Thus, an adjusting entry is needed to increase the Allowance for Doubtful Accounts from its present level to $5. |
| 因此,需要有一个调整会计分录将坏账准备账户从当时水平提高到5美元。 |
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| 33. | The portion of the actual bad debt losses incurred by an enterprise which exceeds the bad debt provisions of the preceding year may be itemized as a loss in the current year; the portion less than the bad debt provisions of the previous year shall be included in taxable income of the current year. |
| 企业实际发生的坏账损失，超过上一年度计提的坏账准备部分，可列为当期的损失；少于上一年度计提的坏账准备部分，应当计人本年度的应纳税所得额。 |
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| 34. | This approach is based upon an aging schedule, and the Allowance for Doubtful Accounts is adjusted to a required balance. |
| 该法以账龄分析表为基础,把坏账准备账户调整到所需的余额。 |
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| 35. | A momentary lapse of unreason - reversing sterilization in Asia |
| 暂时的不合理过失——扭转亚洲的冲销 |
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| 36. | This approach is fast and simple--no aging schedule is required and no consideration is given to the existing balance in the Allowance for Doubtful Accounts. |
| 这种方法快速简单--不需要账龄分析表,也不用考虑坏账准备账户的现存余额。 |
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| 37. | wash transaction |
| 证券市场的虚假交易|冲销交易 |
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| 38. | Memo to sterilizing Asian central bankers: Read the Bernanke article cited earlier, and stop the sterilization. |
| 实施冲销的亚洲中央银行备忘录：阅读前文中引述的伯兰克的文章,并停止冲销。 |
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| 39. | The only practical alternative, therefore, is to credit a separate account called "Allowance for Doubtful Accounts"with the amount estimated to be uncollectible. |
| 因此惟一可行的办法是将预计坏账额贷记一个独立账户,叫"坏账准备"。 |
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| 40. | This term indicates that the Allowance for Doubtful Accounts has a credit balance, which is offset against the asset Accounts Receivable to produce the proper balance sheet value for this asset. |
| 这意味着坏账准备为贷方余额,冲减资产项目应收账款从而得出该项资产的正确金额。 |
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