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 standard requires companies provision for accounts receivable balance method percentage method, the net percentage of credit sales method and the aging analysis of three methods.
该准则规定企业计提坏账准备的方法有应收账款余额百分比法、赊销净额百分比法和账龄分析法三种方法。
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