| 1. | Bad account dead account uncollectible account bad debt bad loan
坏帐呆帐死帐 |
| 2. | Uncollectible lease payments receivable
应收未收租赁付款 |
| 3. | Allowance for uncollectible accounts - long - term notes , accounts and overdue receivables
长期应收票据及款项与催收帐款 |
| 4. | When an account receivable is written ofl as uncollectible , the customer still has an obligation to pay
虽然一笔应收帐款已作为坏帐被冲销，但顾客仍有偿还的义务。 |
| 5. | 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。 |
| 6. | Any account receivable , proved to be definitely uncollectible according to state regulations , shall : be recognized as bad debts and written off against provision for bad debts or charged to current profit or loss , if such provision is not set up
经确认无法收回的应收帐款，已提坏帐准备金的，应当冲销坏帐准备金；未提坏帐准备金的，应当作为坏帐损失，计入当期损益。 |
| 7. | Any accounts receivable , proved and confirmed to be definitely uncollectible , shall be recognized as bed debts and written off against provision for bad debts or charged to current profit or loss as bad debts loss , if such provision is not set up
经确认无法收回的应收帐款，已提坏帐准备金的，应当冲销坏帐准备金；未提坏帐准备金的，应当作为坏帐损失，计入当期损益。 |
| 8. | There are the following countermeasures : ( 1 ) to set up a sound , scientific examination system . ( 2 ) to understand adversary ' s credit condition , to make out rational marketing strategies . ( 3 ) to set up an allowance system for uncollectible accounts . ( 4 ) to strengthen professional supervisor . ( 5 ) to make decisions scientifically . ( 6 ) to employ correct persons
针对上述问题提出下列对策： 1 、建立健全完善的科学的生产经营责任制考核机制； 2 、了解对方信用程度，制定合理的营销策略； 3 、建立应收帐款坏帐准备制度； 4 、强化专职监督； 5 、实施科学决策； 6 、把好用人关。 |
