Equal to the gross amount of accounts and notes receivable, less an estimate of the portion that may prove to be uncollectible.
等于应收账款和应收票据总额减去估计不能收回的部分。
The most widely used method oil estimating the probable amount of uncollectible accounts is based upon an aging of the accounts receivable.
预估无法收回应收账款的可能金额时最常用的办法是建立在应收账款的账龄分析上的。
The employees who maintain accounts receivable or handle cash receipts should not have authority to issue credit memoranda or to authorize the write-off of receivables as uncollectible.
负责记录应收账款或处理现金收支的员工不能拥有编制赊销往来单据或将 应收款 定为坏账而核销的权力。
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