adj.无法收集的

Uncollectible loans are generally thought to exceed 20% of all lending. 外界普遍认为该行的呆帐超过了其贷款总额的20%25。

When an account receivable is written ofl as uncollectible, the customer still has an obligation to pay. 虽然一笔应收帐款已作为坏帐被冲销，但顾客仍有偿还的义务。

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。

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。

A limited amount of uncollectible accounts is not only expected--it is evidence of a sound credit policy. 对无法收回的应收账款额有所限制不仅是企业的一种合理的需求,也是其是否拥有健全的信用政策的标志。