adj.無法收集的

Uncollectible loans are generally thought to exceed 20% of all lending. 外界普遍認(rèn)為該行的呆帳超過了其貸款總額的20%25。

When an account receivable is written ofl as uncollectible, the customer still has an obligation to pay. 雖然一筆應(yīng)收帳款已作為壞帳被沖銷，但顧客仍有償還的義務(wù)。

The larger the valuation allowance, the larger the current charge to uncollectible accounts expense. 備抵賬戶估價(jià)越大,記入壞賬損失的當(dāng)期支出就越大。

The most widely used method oil estimating the probable amount of uncollectible accounts is based upon an aging of the accounts receivable. 預(yù)估無法收回應(yīng)收賬款的可能金額時(shí)最常用的辦法是建立在應(yīng)收賬款的賬齡分析上的。

A limited amount of uncollectible accounts is not only expected--it is evidence of a sound credit policy. 對(duì)無法收回的應(yīng)收賬款額有所限制不僅是企業(yè)的一種合理的需求,也是其是否擁有健全的信用政策的標(biāo)志。