• 1. Allowance method: 备抵法 | 提前对无法收回的应收账款提取坏账准备的一种坏账核算方法
• 2. flexible allowance method: 可变容差法
• 3. gross-less-allowance valuation method: 毛利减备抵计价法

更多释义

• 1.Half flexible allowance method which is applicable to the optimum design of packaging cushioning is presented in this paper.
  提出包装缓冲垫层优化设计的半可变容差法。
  dict.yoduao.com
• 2.Under the allowance method, companies estimate the amount of the uncollectible accounts expense that will eventually result from a period's sale in order to reflect the expense during the same period.
  采用备抵法时，公司根据同期销售产生的同比坏帐损失来预计产生坏帐费用金额总数。
  dict.yoduao.com
• 3.Accounting system of China's enterprises, enterprises can only account for bad debt allowance for loss method.
  我国企业会计制度规定，企业只能采用备抵法核算坏账损失。
  dict.yoduao.com

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