AFDA:呆账准备金
“Allowance For Doubtful Accounts”在商业会计领域中常缩写为AFDA,以方便书写和日常使用。该术语的中文含义为“呆账准备金”,用于预估并核销企业可能无法收回的应收账款,是财务报表中一项重要的减值准备项目。
Allowance For Doubtful Accounts具体释义
Allowance For Doubtful Accounts的英文发音
例句
- The Allowance for Doubtful Accounts often is described as a contra-asset account.
- 坏账准备是一个资产对冲账户。
- The Allowance for Doubtful Accounts, which was credited in the above journal entry, will appear in the balance sheet as a deduction from the face amount of the accounts receivable. Charge, please. Put it on my American Express.
- 在贷记的坏账准备则作为应收账款账面值的对冲项目列在资产负债表中。记账。请给我记在美国运通信用卡上。
- With respect to the valuation of accounts receivable, conservatism suggests that the allowance for doubtful accounts should be at least adequate.
- 至于应收账款的价值评估,稳健性原则意味着坏账准备至少要足够。
- At the end of each month, management should again estimate the probable amount of uncollectible accounts and adjust the Allowance for Doubtful Accounts to this new estimate.
- 在每个月末,管理阶层将重新预估可能无法收回的账款全额并调整坏账准备到这个新的估计水平。
- This approach is fast and simple & no aging schedule is required and no consideration is given to the existing balance in the Allowance for Doubtful Accounts.
- 这种方法快速简单&不需要账龄分析表,也不用考虑坏账准备账户的现存余额。
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