This adjustment had no effect on the income statement as the valuation allowance was adjusted by the same amount.

同样数额。这种调整并没有影响损益表的估价津贴进行了调整，。

Some companies do not use any valuation allowance for accounts receivable, .

有些公司不用任何应收账款的备抵法。

Some companies do not use any valuation allowance FOR accounts receivable, .

有些公司不用任何应收账款的备抵法。

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.