1.OVERALL LIMIT- In no case shall the total payments required pursuant to subparagraph (A) exceed the amount of the uncollectible share.
具体范围---在任何条件下，根据A小节之情况，总赔偿额不应超过不可收现份额的总额。
2.Equal to the gross amount of accounts and notes receivable, less an estimate of the portion that may prove to be uncollectible.
等于应收账款和应收票据总额减去估计不能收回的部分。
3.Age accounts receivable entries incorrectly and not recognize potentially uncollectible amounts as part of a lapping procedure.
做不正确的应收账款帐龄表，为截留款项，未确认潜在的不能收回款项。
4.a separate account called "Allowance for Doubtful Accounts" with the amount estimated to be uncollectible.
因此惟一可行的办法是将预计坏账额贷记一个独立账户，叫“坏账准备”。
5.Losses from uncollectible receivables tend to be greater during periods of recession than in periods of growth and prosperity .
经济萧条期的坏账损失通常会比经济增长、繁荣期的损失要大。
6.The most widely used method oil estimating the probable amount of uncollectible accounts is based upon an aging of the accounts receivable.
预估无法收回应收账款的可能金额时最常用的办法是建立在应收账款的账龄分析上的。
7.To illustrate, assume that a company's past experience indicates that about 2 % of its credit sales prove to be uncollectible.
例如，从某家公司过去经验得出赊销额的2%左右将无法收回。
8.The larger the valuation allowance, the larger the current charge to uncollectible accounts expense.
备抵账户估价越大，记入坏账损失的当期支出就越大。
9.When credit is extended to customers, some uncollectible receivables are inevitable.
当信贷拓展到客户，呆帐就不可避免。
10.An alternative method, called the income statement approach, focuses upon estimating the uncollectible accounts expense for the period.
另一种办法叫损益表法，重点放在预估当期的坏账损失上。