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Selling goods on credit cause uncollectible accounts expense to customers who fail to pay their bills.
坏账损失是由于赊销给无力支付账款的客户而形成的.
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The larger the valuation allowance, the larger the current charge to uncollectible accounts expense.
备抵账户估价越大, 记入坏账损失的当期支出就越大.
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