allowance for doubtful account
基本解释
- 呆账准备金（经济术语）
英汉例句
- 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。 - Instead of using an ADA( Allowance for Doubtful Accounts) account, why can't we just subtract estimated future write-offs from the Accounts Receivable?
为何不能直接减除应收帐款所估计的备抵呆帐，而使用备抵科目?。 - The only practical alternative, therefore, is to credit a separate account called "Allowance for Doubtful Accounts"with the amount estimated to be uncollectible.
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”。