... accounts receivable turnover 应收账款周转率 aging of accounts receivable 应收账款账龄分析法 allowance for bad debts 坏账准备 ...
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应收账款账龄分析法
Accounts receivable aging analysis method
以上为机器翻译结果，长、整句建议使用 人工翻译 。
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。
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.
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