aging schedule

accounts receivable aging schedule

应收帐款帐龄分析表

an aging schedule is useful to management in reviewing the status of individual accounts receivable and in evaluating the overall effectiveness of credit and collection policies.

账龄分析表对管理阶层审查单项应收账款和评价赊销放贷及账款回收政策的整体效果非常有用。

the following schedule lists the group totals from the aging schedule and shows how the estimated total amount of uncollectible accounts is computed.

下表列示了从账龄分析表中得出的加总数，反映了预计坏账总额是怎样计算出来的。

this approach is based upon an aging schedule, and the allowance for doubtful accounts is adjusted to a required balance.

该法以账龄分析表为基础，把坏账准备账户调整到所需的余额。

this approach is fast and simple& no aging schedule is required and no consideration is given to the existing balance in the allowance for doubtful accounts.

这种方法快速简单&不需要账龄分析表，也不用考虑坏账准备账户的现存余额。