Introduce the different types of contra-asset accounts related to Accounts Receivable: Allowance for Doubtful Accounts ("ADA"), Allowance for Returns, and Deferred Income Liability.

介绍与应收款项相关的各类资产备抵科目：备抵可疑帐户（ADA），备抵销货退回，以及递延所得。

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The net effect of these changes is that the tax liability of everyone that currently pays tax at 40 per cent will be unaffected by the increase in the personal allowance.

BBC: Full statement: Tax changes