The larger the valuation allowance, the larger the current charge to uncollectible accounts expense.

备抵账户估价越大，记入坏账损失的当期支出就越大。

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Based upon past experience, the uncollectible accounts expense is estimated at some percentage of net credit sales.

根据以往经验，坏账损失预估为赊销净值的一定百分比。

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An alternative method, called the income statement approach, focuses upon estimating the uncollectible accounts expense for the period.

另一种办法叫损益表法，重点放在预估当期的坏账损失上。

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