doubtful accounts造句

Allowance for doubtful accounts;Allowance for uncollectible accounts

If the accounts receivable controlling account were to be credited with the estimated amount of doubtful accounts, this controlling account would no longer be in balance with the total of the numerous customers' accounts in the subsidiary ledger.

Article 60 Commercial Banks shall establish and perfect their own systems for examination and inspection of deposits, loans, settlements, doubtful accounts, etc.

Because the allowance for doubtful accounts is necessarily an estimate and not a precise calculation, professional judgement plays a considerable part in determining the size of this valuation account.