备抵账户估价越大，记入坏账损失的当期支出就越大。
The larger the valuation allowance, the larger the current charge to uncollectible accounts expense.
也就是说，宁可使备抵账户出现略微偏大的差错，也好过略偏小的差错。
That is , it is better to err on the side of the allowance being a little too large, rather than a little too small.
假定备抵账户在本月初有1280美元的借方余额，将坏账计入备抵账户。
Assume that the allowance account had a debit balance of $ 1280 at the beginning of this month. Made an entry about allowance for bad debt.
假定备抵账户在本月初有1280美元的借方余额，将坏账计入备抵账户。
Assume that the allowance account had a debit balance of $ 1280 at the beginning of this month. Made an entry about allowance for bad debt.
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