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CFA^®专业金融词汇：doubtful accounts

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发布时间：2019-10-12 14:07

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CFA^®考试金融专业单词：doubtful accounts

中文释义：坏账，呆账

商业例句:

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。
With respect to the valuation of accounts receivable, conservatism suggests that the allowance for doubtful accounts should be at least adequate.
坏账准备是一个资产对冲账户。
The Allowance for Doubtful Accounts often is described as a contra-asset account.

在CFA^®考试中，Allowance For Doubtful Accounts 坏帐准备非常常见

坏账准备是指企业的应收款项(含应收账款、其他应收款等)计提的，是备抵账户。企业对坏账损失的核算，采用备抵法。在备抵法下，企业每期末要估计坏账损失，设置"坏账准备"账户。备抵法是指采用一定的方法按期(至少每年末)估计坏账损失，提取坏账准备并转作当期费用;实际发生坏账时，直接冲减已计提坏账准备，同时转销相应的应收账款余额的一种处理方法。

注：补充下英文解释（参考，可对照中文阅读）

Allowance for Doubtful Accounts

Extra funds from sales, or another source, set aside in order to pay off bad debt if and when it arises. The allowancehelps a company ward off any potential cash flow problems should its credit sales not be repaid as expected. On financial statements, it is important to note that an allowance for bad debts exists for fiscal conservatism and notbecause one expects a large amount of bad debt to accumulate. An allowance for doubtful accounts is also called a cushion. Banks call these funds the loan loss reserve.