uncollectible accounts receivable

uncollectible accounts receivable　呆账，坏账　

Accounts receivable that is unlikely to be paid and is treated as loss.A firm may use one of the two methods in writing off such losses against its sales revenue，by deducting the uncollectible amounts from revenue in the accounting period they are deemed uncollectible，or by deducting an estimated amount from revenue in each accounting period and adjusting any excess or shortfall in the following accounting period.The ratio of bad debt losses and the open account（credit）sales is an indicator of the quality of a firm’s collectibles and the efficiency of its credit monitoring efforts.Also called bad debt.