An alternative method, called the income statement approach, focuses upon estimating the uncollectible accounts expense for the period.

另一种办法叫损益表法，重点放在预估当期的坏账损失上。

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In the general ledger, it is desirable to have the accounts in the same sequence as in the balance sheet and income statement.

在总分类账中，账户的排序最好与资产负债表和收益表的排序一样。

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