会计英语词汇.docVIP

会计专业英语词汇 计提坏帐准备 Reserve for bad debts The reserve for bad debts is an estimate of uncollectable customer accounts(无法收回的). Also called allowance for bad debts(坏帐准备). It is known as a contra account(抵减帐户), because it is listed with the assets, but it will have a credit balance(贷方余额) instead of a deb