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bad debt expense [4 entries]
  1. bad debt expense    貸倒費用
  2. bad debt expense    貸し倒れ償却
  3. bad debt expense    貸し倒れ損失
  4. to estimate that bad debt expense should be X% of all credit sales    掛け売り高のX%について貸し倒れ損失を計上すべきと見積もる
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