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

• 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。
• 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。
• 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。
• 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。
• 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。
• Notice also that the entry to write off an uncollectible account receivable reduces both the asset account and the contra-asset account by the same amount.
  还要注意的是核销坏账的会计分录中，资产账户和资产对冲账户同时减少一个相同的金额。
• If credit sales for September amount to$ 1, the month-end adjusting entry to record uncollectible accounts expense is
  如果9月的赊销额达1美元，记录坏账损失的月末调整会计分录为
• 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。
• 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
• 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；