This can be done by issuing a credit memo indicating that the customer has returned merchandise, or by writing off the customer's account as uncollectible.
这可以通过编制一份说明该客户已退还货物的往来单据,或通过把该客户账款作为坏账核销来实现。
Notice that this entry is exactly the opposite of the entry made when the account was written off as uncollectible.
注意这个会计分录恰好与核销坏账的分录相反。
Thus, writing off an uncollectible account does not change the net realizable value of accounts receivable in the balance sheet.
因此,核销坏账并不改变资产负债表中应收账款的可实现净值。
When a particular customer's accounts is determined to be uncollectible, it is written off directly to Uncollectible Accounts Expense, as follows...
当某一客户的账款被确定无法收回,该账款被直接核销,记入坏账损失账户,如下…
Notice also that the entry to write off an uncollectible account receivable reduces both the asset account and the contra-asset account by the same amount.
还要注意的是核销坏账的会计分录中,资产账户和资产对冲账户同时减少一个相同的金额。
The total amount of accounts receivable actually written off will seldom, if ever, be exactly equal to the estimated amount previously credited to the Allowance for Doubtful Accounts.
但坏账的实际核销总额很少会与之前预估并贷记坏账准备的金额完全一致。
The following illustration shows the net realizable value of Solarwind Company accounts receivable before and after the write-off of the account receivable from XYZ Company...
以下例子反映了太阳风公司的应收账款在核销XYZ公司坏账前后的可实现净值…
If the amounts written off as uncollectible turn out to be less that. the estimated amount, the Allowance for Doubtful Accounts will continue to show credit balance.
如果实际核销额最后小于预计值,坏账准备账户将继续保持贷方余额,
If the amounts written off as uncollectible are greater than the estimated amount, the Allowance for Doubtful Accounts will acquire a temporary devil balance, which will be eliminated by the adjustment at the end of the period.
如果实际核销额最后大于预计值,坏账准备账户将出现借方余额,需要在会计期末调整为零。
The firm has written off three thousand pounds' worth of had debts.
公司勾销了3，000英镑无法挽回的坏账。
If it's a small amount we write it off as a bad debt.
如果金额小，就作为坏账注销；
Building a system of sales management Improving the management of bad debt;
建立营销管理机制 强化坏账管理
Second, they need to take steps to write-off, sell down or otherwise recognise the losses incurred as soon as possible.
其次，它们必须采取措施，尽快冲销、售坏账，或者确认坏账所致的损失。
An Understanding of Accounting Difference in the Loss by Bad Accounts Between the New Accounting System and the Old One;
浅论新旧会计制度坏账损失核算差异
Writing off an uncollectible account receivable
核销无法收回的应收账款
Selling goods on credit cause uncollectible accounts expense to customers who fail to pay their bills.
坏账损失是由于赊销给无力支付账款的客户而形成的。
Preliminary Study of Applying Statistical Test to Provision for Uncollectible Accounts
统计检验方法在坏账准备金审核中的应用初探
I tried to check the accounts but there are so many entries altered or crossed out that it makes one's mind boggle.
我试图将账目核实一下，但变更或销掉账目实在太多，真是令人头痛。