doubtful account造句怎么写

reserve for doubtful account

Because the allowance for doubtful accounts is necessarily an estimate and not a precise calculation, professional judgement plays a considerable part in determining the size of this valuation account.

Article 60 Commercial Banks shall establish and perfect their own systems for examination and inspection of deposits, loans, settlements, doubtful accounts, etc.

If the accounts receivable controlling account were to be credited with the estimated amount of doubtful accounts, this controlling account would no longer be in balance with the total of the numerous customers' accounts in the subsidiary ledger.

write-of doubtful account

Allowance for doubtful accounts;Allowance for uncollectible accounts