To increase the Allowance for Doubtful Accounts to $11, the entry will BE…

将坏账准备增至11美元的会计分录为…

The Allowance for Doubtful Accounts often is described as a contra-asset account.

坏账准备是一个资产对冲账户。

At the end of each month, management should again estimate the probable amount of uncollectible accounts and adjust the Allowance for Doubtful accounts to this new estimate.

在每个月末，管理阶层将重新预估可能无法收回的账款全额并调整坏账准备到这个新的估计水平。

Introduce the different types of contra-asset accounts related to Accounts Receivable: Allowance for Doubtful Accounts ("ADA"), Allowance for Returns, and Deferred Income Liability.

介绍与应收款项相关的各类资产备抵科目：备抵可疑帐户（ADA），备抵销货退回，以及递延所得。

The total amount of accounts receivable actually written off will seldom, if ever, be exactly equal to the estimated amount previously credited to the Allowance for Doubtful accounts.

但坏账的实际核销总额很少会与之前预估并贷记坏账准备的金额完全一致。