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

• 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。
• 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
• 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。
• When an account receivable is written ofl as uncollectible, the customer still has an obligation to pay.
  虽然一笔应收帐款已作为坏帐被冲销，但顾客仍有偿还的义务。
• Before financial statements are prepared at the end of the accounting period, an estimate of the expected amount of uncollectible accounts receivable should be made.
  在会计期末编制财务报表之前，应先对预计无法收回的应收账款作一个估计。
• 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 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。
• For one thing, not all elements affecting value are captured in a company's financial statements& inventories can grow obsolete and receivables uncollectible;
  一则，并非所有影响价值的因素都能体现在公司财务报表之中&存货就有可能变成废弃物和无法收回的应收账款；
• The only practical alternative, therefore, is to credit a separate account called "Allowance for Doubtful Accounts" with the amount estimated to be uncollectible. The only practical way is to make a small beginning and then try to extend it.
  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”。惟一切实可行的办法是开一个小头，然后再扩大。