【经】 呆帐, 不能收现的帐款

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。

bad debt written off【会计】;write-off bad debt【会计】;write-off uncollectible account【会计】

writing-off uncollectible account【会计】

recoveries of uncollectible account write off

uncollectible notes receivable

allowance for uncollectible accounts receivable

uncollectible account, bad debt, bad loan

estimated uncollectible dilinquent taxe【税收】

estimated percent uncollectible【会计】