立信《会计专业英语》课件LESSON-FOURTEEN.ppt

1、LESSON FOURTEEN,LOSSES FROM UNCOLLECTIBLE ACCOUNTS,NEW WORDS,PHRASES AND SPECIAL TERMS,Immune (to sth.) that cannot catch or be affected by a particular disease or illness 有免疫力 Adults are often immune to German measles.成人往往对风疹有免疫力。,NEW WORDS,PHRASES AND SPECIAL TERMS,(to sth.) not affected by sth.不受

2、影响 You will eventually become immune to criticism. 你终究会变得不在乎批评了。 (from sth.) protected from sth and therefore able to avoid it 受保护；免除；豁免 No one should be immune from prosecution. 任何人都不应免于被起诉。 Not even the Presidents wife was immune from criticism by the press.甚至总统夫人都未能免遭新闻界的批评。,NEW WORDS,PHRASES AND

3、 SPECIAL TERMS,Allowance for doubtful accounts Provision for bad debts 坏账准备 A provision calculated to cover the debts during an accounting period that are not expected to be paid.,NEW WORDS,PHRASES AND SPECIAL TERMS,A general provision,(一般准备)e.g. 2% of debtors, is not allowed as a deduction for tax

4、purposes. A specific provision,(特别准备), in which specific debts are identified, is allowed if there is documentary evidence to indicate that these debts are unlikely to be paid. A provision for doubtful debts (or allowance for doubtful accounts)(可疑账项准备) is treated in the same way for tax purposes.,NE

5、W WORDS,PHRASES AND SPECIAL TERMS,Preferable (to sth./to doing sth.) (to do sth.) More attractive or more suitable; to be preferred to sth. 较适合；更可取 Anything was preferable to the tense atmosphere at home.什么都比家里的紧张气氛好。 He finds country life infinitely preferable to living in the city.他觉得乡村生活比都市生活称心的多

6、。 It should be preferable to employ two people ,not one. 雇请两个人比雇请一个人更好。,NEW WORDS,PHRASES AND SPECIAL TERMS,Realizable Possible to achieve or make happen 可实现的，可实行的 Realizable objectives/goals 可实现的目标 That can be sold and turned into money 可兑现的，可变为现金的 Realizable assets 流动资产,NEW WORDS,PHRASES AND SPECI

7、AL TERMS,Age analysis 账龄分析 A listing of debtors accounts (i.e. the amounts owing to a business), usually produced monthly, which analyses the age of the debts by splitting them into such categories as those up to one month old, two months old, and more than two months old. As a basic part of the cre

8、dit control system, the analysis should be regularly examined so that any appropriate follow-up action may be taken.,sentences,Under this method, bad accounts are charged to expense in the period when they are discovered to be uncollectible.,sentences,Estimate of credit losses are generally based on past experience, with due consideration given to forecasts of sales activity, economic conditions and planned changes in credit policy.,sentences,Companies may analyze their bad accounts experien