allowance for doubtful account

常见例句

The Allowance for Doubtful Accounts often is described as a contra-asset account.
壞賬準備是一個資産對沖賬戶。
Instead of using an ADA( Allowance for Doubtful Accounts) account, why can't we just subtract estimated future write-offs from the Accounts Receivable?
爲何不能直接減除應收帳款所估計的備觝呆帳，而使用備觝科目?。
The only practical alternative, therefore, is to credit a separate account called "Allowance for Doubtful Accounts"with the amount estimated to be uncollectible.
因此惟一可行的辦法是將預計壞賬額貸記一個獨立賬戶，叫“壞賬準備”。