英语词汇“allowance method”的翻译、意思、用法、释义-英汉经管词典

单词	allowance method
释义	allowance method Definition Accounting method in which a provision is made for estimated bad debts in an accounting period by setting aside a certain percentage of total sales revenue. Any excess or shortfall of this amount (as against the actual uncollectible amount) is adjusted in the following accounting period. It is one of the two such methods; the other is called direct write off method. Also called allowance for bad debts.
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