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bad debts account [5 entries]
  1. bad debts account    貸し倒れ損失勘定
  2. allowance for bad debts account    貸し倒れ引当金
  3. balance in the allowance for bad debts account    貸し倒れ引当金残高
  4. reserve for bad debts account    貸し倒れ引当金勘定
  5. to report the allowance for bad debts account on one’s balance sheet    貸借対照表に貸し倒れ引当金を設定する
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