memorandum account

The larger the valuation allowance, the larger the current charge to uncollectible accounts expense.

备抵账户估价越大,记入坏账损失的当期支出就越大。

When the direct write-off method is in use, the accounts receivable will be listed in the balance sheet at their gross amount, and no valuation allowance will be used.

当使用直接核销法时,资产负债表列示应收账款的总额,不使用备抵账户。

That is, it is better to err on the side of the allowance being a little too large, rather than a little too small.

也就是说,宁可使备抵账户出现略微偏大的差错,也好过略偏小的差错。

The debit balance account, Discount on Bonds Payable, is a contra-liability account.

借记账户--应付债券折价是一个抵消负债账户。

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。

The Allowance for Doubtful Accounts often is described as a contra-asset account.

坏账准备是一个资产对冲账户。

Some companies do not use any valuation allowance for accounts receivable,.

有些公司不用任何应收账款的备抵法。

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。

Do you want to withdraw all the money in your account now?

您准备现在提取账户内所有的钱吗?

If the offender does not have a bank account or does not have the funds, the commodity price surveillance organ shall be entitled to sell commodities of the offender to pay the amount due.

对没有银行账户或者银行账户内无资金的，物价检查机构有权将其商品变卖抵缴。

P.A. [personal account; private account ]

个人账户、私人账户［

Allowance method

备抵法:用备抵帐户作为各项资产帐户的抵销帐户,以使交易的费用与收入相互配合的方法。

An Empirical Test on the "Collateral" View about the US Current Account Financing Mechanism and Its Inspirations;

美国经常账户融资机制“抵押”观点的实证检验及其启示

Currently, the Allowance for Doubtful Accounts has a credit balance of only $6, determined as follows...

当时,坏账准备账户仅有6美元的贷方余额,计算如下…

The accounts relative to the temporary or the nominal accounts are the permanent accounts or the real accounts.

与临时性账户或虚账户相对应的账户是永久性账户或实账户。

The petty cash account is debited only when the fund is first established.

只有当初次设置备用金时,才借记零用现金账户。

Note that expense accounts are debited each time the fund is replenished.

应当注意的是：每次补足备用金时,借记费用账户。

Are you going to withdraw the cash in full amount from your account this time?

您准备现在一次就提取账户上的所有现金吗?