valuation account

计价帐户，评价帐户

同：	[n.] allowance, allowance account, valuation reserve

This method is sometimes called the balance sheet approach, because the method emphasizes the proper balance sheet valuation of accounts receivable.
这种方法有时被称为资产负债表法,因为它侧重于对资产负债表中应收账款的正确评估。收藏
Some companies do not use any valuation allowance for accounts receivable,.
有些公司不用任何应收账款的备抵法。收藏
With respect to the valuation of accounts receivable, conservatism suggests that the allowance for doubtful accounts should be at least adequate.
至于应收账款的价值评估,稳健性原则意味着坏账准备至少要足够。收藏
Conservatism in the valuation of accounts receivable
评估应收账款的稳健性原则收藏

a reserve fund created by a charge against profits in order to provide for changes in the value of a company's assets
[同] allowance, allowance account, valuation account, valuation reserve

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