doubtful account

基本解释

The Allowance for Doubtful Accounts often is described as a contra-asset account.
壞賬準備是一個資産對沖賬戶。
Instead of using an ADA( Allowance for Doubtful Accounts) account, why can't we just subtract estimated future write-offs from the Accounts Receivable?
爲何不能直接減除應收帳款所估計的備觝呆帳，而使用備觝科目?。
The only practical alternative, therefore, is to credit a separate account called "Allowance for Doubtful Accounts"with the amount estimated to be uncollectible.
因此惟一可行的辦法是將預計壞賬額貸記一個獨立賬戶，叫“壞賬準備”。

While some have speculated that Governor Romney may have participated in the 2009 OVDP to cure a historical failure to disclose his Swiss account, this too is doubtful.
FORBES: What Does The Flap Over Romney's Tax Returns Suggest About Disclosure of His Swiss Account?
If the reason is doubtful, so is the result: the process of choosing which equity analyst stays or which sales team keeps which account is likely to be contentious in all but the few areas where one firm has a decided edge (where it will merely be brutal).
ECONOMIST: Investment banking