Allowance for doubtful accounts

呆帐备抵、呆账补贴
呆账：doubtful accounts 也可以用bad debt
But being able to spread their risk can also be seen as an invitation to make bad debt（doubtful accounts ）.
但分摊他们的风险也可能意味着产生坏帐。

可疑账户的额度

例子：

Citi Bank begins to control the allowance for doubtful accounts.

contra asset account with a balance approximating uncollectible accounts receiveable.