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| 41. | Use hammer and brass drift to tap ring gear onto the flywheel. |
| 用锤子和黄铜冲销轻轻敲打环齿轮进入飞轮。 |
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| 42. | By adding together the estimated uncollectible portions for all age groups, the required balance in the Allowance for Doubtful Accounts is determined. |
| 把所有账龄组的预计无法收回的部分加总,就是坏账准备账户应付的金额。 |
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| 43. | The Allowance for Doubtful Accounts, which was credited in the above journal entry, will appear in the balance sheet as a deduction from the face amount of the accounts receivable. |
| 在贷记的坏账准备则作为应收账款账面值的对冲项目列在资产负债表中。 |
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| 44. | You can charge off obsolete inventory |
| 你可以把已废弃的存货从帐面上冲销。 |
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| 45. | 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。 |
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| 46. | incipient Asian property and stock bubbles from unwinding sterilization. |
| 放开冲销导致初期的亚洲房产和股票泡沫。 |
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| 47. | If the amounts written off as uncollectible are greater than the estimated amount, the Allowance for Doubtful Accounts will acquire a temporary devil balance, which will be eliminated by the adjustment at the end of the period. |
| 如果实际核销额最后大于预计值,坏账准备账户将出现借方余额,需要在会计期末调整为零。 |
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| 48. | The Asian Sterilization Mountain - Reverse This Mistake! Bubbles Required to Fight Deflation in Asia |
| 亚洲冲销——扭转这个错误!亚洲需要泡沫来打击通货紧缩 |
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| 49. | 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. |
| 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。 |
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| 50. | In future months, the amount of the adjusting entry will depend upon two factors: (1) the estimate of uncollectible accounts, and (2) the current balance in the Allowance for Doubtful Accounts. |
| 在以后月份,调整会计分录的金额大小将取决于两个因素：(1)对坏账的预计值,(2)坏账准备的现有金额。 |
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