账龄表(aging schedule) 账龄表用来对应收账款的时间加以列示。在表6-8中,75%的应收账款是在信用期限内,但是有相当大的比例超出了60天,成为逾期付款...
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下表列示了从账龄分析表中得出的加总数,反映了预计坏账总额是怎样计算出来的。
The following schedule lists the group totals from the aging schedule and shows how the estimated total amount of uncollectible accounts is computed.
但现在大部分企业使用电脑软件,编制月度应收账款账龄分析表又快又容易。
Today, however, most businesses have computer software that quickly and easily prepares monthly aging schedules of accounts receivable.
另外,账龄分析表还可用作预估无法收回的账款金额的基础。
In addition, the schedule is used as the basis for estimating the amount of uncollectible accounts.
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