allowance for doubtful account

常见例句

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”。