A method of accounting for uncollectible accounts in which an estimate is made of the amount of sales on account for which payment will not be received.
A method of accounting for uncollectible accounts in which an estimate is made of the amount of sales on account for which payment will not be received.
是指在会计期末时，将期间的赊账、坏账编制分录为费用和一个备抵账户，在以后实际发生坏账时冲减该备抵账户的会计方法。