Accounts receivable are shown in the balance sheet at the estimated collectible amount—callednet realizable value. No business wants to sell merchandise on account to customers who will be able to pay. Many companies maintain their own credit departments that investigate the creditworthiness of each ...
net accounts receivable un.应收帐数净额 应收帐款净额；应收账款净额 例句筛选 1.account does not change the net realizable value of accountsreceivable 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。2.Net Value of Accounts Receivable 应收账款净额 ...
译文( 英译中)We have stated that accounts receivable are shown in the balance sheet at the estimated collectible amount---called net realizable value.No business wants to sell merchandise on account to customers who will be unable to pay.Many companies maintain their own credit departments that...
Accounts receivable has a debit balance of 2,300, and the allowance for uncollectible accounts has a credit balance of 200. An $80 account receivable is written off. What is the amount of net receivables (net realizable value) after the write-off? 相关知识点: 试题来源: 解析 $2,100 ...
CHAPTER5 Accounts Receivable CHAPTER5 AccountsReceivable 应收账款 Keywords,phrasesandspecialterms accountreceivableaccountsreceivableturnoveragingagingscheduleallowancefordoubtfulaccountsallowancemethoddirectwrite-offmethod netrealizablevalueoperatingcyclesellonaccountuncollectibleaccountexpense LEARNINGOBJECTIVES Inthischapter,we...
A company reports accounts receivable on the balance sheet at a net realizable value of 586,592. If their gross receivables were 612,854, then the balance in the allowance for uncollectible accounts is: 相关知识点: 试题来源: 解析 $26,262 ...
CHAPTER8 RECEIVABLES 2 I.AssessingtheNetRealizable ValueofAccountsReceivable A.Estimatingthenetrealizable valueofreceivables: 1.Thefullamountofreceivablesmaynot becollectibleeitherbecausecustomers: a.Areunabletopay(referredtoas uncollectibles),or b.Returnthemerchandiseforcreditor areallowedareductionintheamount...
lecturech8[1]——RECEIVABLES,Assessing the Net Realizable Value of Accounts Receivable
The net realizable value of accounts receivable is:A.the difference between accounts receivable and its contra asset account.B.the difference between accounts receivable and uncollectible-account expense.C.the amount of accounts receivable that the compa
CHAPTER 8 RECEIVABLES 2 I. Assessing the Net Realizable Value of Accounts Receivable A. Estimating the net realizable value of receivables: 1. The full amount of receivables may not be collectible either because customers: a. Are unable to pay (referred to as uncollectibles), or b. Return th...