Instead of using an ADA (Allowance for Doubtful Accounts) account, why can't we just subtract estimated future write-offs from the Accounts Receivable?

為何不能直接減除應收帳款所估計的備抵呆帳2021国产在线小视频91，而使用備抵科目黄色视频人人干人？

The Allowance of Doubtful Accounts often is described as a contra-asset account or a valuation account. Both of these terms indicate that the Allowance for Doubtful Accounts has a credit balance, which is offset against the asset Accounts Receivable to produce the proper balance sheet value for this asset.

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The Allowance of Doubtful Accounts often is described as a contra-asset account or a valuation account. Both of these terms indicate that the Allowance for Doubtful Accounts has a credit balance, which is offset against the asset Accounts Receivable to produce the proper balance sheet value for this asset.

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allowance for doubtful accounts, provision for bad debts：壞帳準備

16. affiliate 關聯(lián)方 | 17. allowance for doubtful accounts, provision for bad debts壞帳準備 | 18. allowance method備抵法

doubtful accounts：兩- 呆帳 臺- 呆帳;壞帳

double-entry budgeting 兩- 複式預算制 | doubtful accounts 兩- 呆帳 臺- 呆帳;壞帳 | doubtful assets 兩- 可疑資產(chǎn)

doubtful accounts：呆帳;可疑帳款

Double insurance 復式保險 | Doubtful accounts 呆帳;可疑帳款 | Doubtful assets 可疑資產(chǎn)