“doubtful account”簡單造句，doubtful account造句子

write-of doubtful account

Allowance for doubtful accounts;Allowance for uncollectible accounts

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.

reserve for doubtful account