allowance account

英 [əˈlaʊəns əˈkaʊnt]

美 [əˈlaʊəns əˈkaʊnt]

网络  备抵账户; 備抵帳戶

英英释义

noun

• a reserve fund created by a charge against profits in order to provide for changes in the value of a company's assets
  Synonym:valuation reservevaluation accountallowance

双语例句

• According to the indictment, Mr Ma paid the allowance into his own bank account and declared it as his personal property.
  检控书称，马英九曾将特别费划入自己的私人帐户并称其为私人财产。
• Since he took office in late 1998, Mr Ma had this half of the allowance wired into his personal account – a practice he admits.
  自1998年末上任以来，马英九每年都将这一半特别费转入他的个人账户&他对此已经承认。
• Non-accountable cash allowance He has to account to the treasurer for the money he spends.
  非实报实销的现金津贴他的花销得向司库报账。
• We claim an allowance of ￡ 230 on account of the quality of this shipment.
  由于这批货物的质量问题，我们向你方索赔230英镑。
• You'll also need to decide whether to put a semester's allowance in the checking account upfront, deposit money monthly, or add funds only as needed so your student can budget accordingly.
  你们还需要决定是将一学期的零花钱一次性存入孩子的支票账户，还是每个月存一次，抑或是只在孩子需要的时候发放，以便你们的孩子可以相应制定预算。
• Because the allowance for doubtful accounts is necessarily an estimate and not a precise calculation, professional judgement plays a considerable part in determining the size of this valuation account. The cost driver used to assign production setup costs is the numbers of setups
  因为坏账准备只能是一个预计而非精确计算值，专业判断成为确定该账户金额大小的重要因素。用于分配生产准备成本的成本动因是准备次数
• In this paper, we think that three unreasonable factors are the main problem of the pension system reform, those are using financial allowance to increase the private account, the invalid operation of private account fund and adjusting the national asset to pay the transition cost.
  本文认为，现行养老保险制度中利用财政补贴弥补养老金不足、统一实行基金管理提高运营效率以及动用国有资产存量支付转轨成本三大措施均存在不合理因素。
• Before we illustrate the adjusting entry for a future month, let us first see why the balance in the allowance account may change during the accounting period.
  在我们举例说明将来月份调整会计分录的做法以前，先来看看为什么在一个会计期间内坏账准备的金额会改变。
• For long structures, an allowance shall be included in the specified joint widths to account for the inaccuracies inherent in establishing installation temperatures and for superstructure movements that may take place during the time between the setting of the joint width and completion of joint installation.
  对于长形结构，应在规定的接缝宽度中包括一定余量，以考虑确立安装温度时固有的不精确性，以及在确定接缝宽度与完成接缝安装之间发生的上部结构位移。
• If the allowance account currently has a credit balance of, say,$ 4, the month-end adjusting entry should be in the amount of$ 1.
  如果当时坏账准备账户有贷方余额，比如说4美元，则月末的调整会计分录金额应为1美元。