坏账准备,
an adjusting entry is needed to increase the allowance for doubtful accounts from itspresent level to$ 5.
需要有一个调整会计分录将坏账准备账户从当时水平提高到5美元。
呆帐备抵、呆账补贴呆账:doubtful accounts ,也可以用bad debt ,But being able to spread their risk can also be seen as an invitation to make bad debt(doubtful accounts )
但分摊他们的风险也可能意味着产生坏帐。
来源:高顿财务