doubtful account

基本解释

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”。

While some have speculated that Governor Romney may have participated in the 2009 OVDP to cure a historical failure to disclose his Swiss account, this too is doubtful.
FORBES: What Does The Flap Over Romney's Tax Returns Suggest About Disclosure of His Swiss Account?
If the reason is doubtful, so is the result: the process of choosing which equity analyst stays or which sales team keeps which account is likely to be contentious in all but the few areas where one firm has a decided edge (where it will merely be brutal).
ECONOMIST: Investment banking