When credit is extended to customers, some uncollectible receivables are inevitable.

当信贷拓展到客户，呆帐就不可避免。

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Losses from uncollectible receivables tend to be greater during periods of recession than in periods of growth and prosperity.

经济萧条期的坏账损失通常会比经济增长、繁荣期的损失要大。

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The employees who maintain accounts receivable or handle cash receipts should not have authority to issue credit memoranda or to authorize the write-off of receivables as uncollectible.

负责记录应收账款或处理现金收支的员工不能拥有编制赊销往来单据或将 应收款 定为坏账而核销的权力。

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