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1·To write off the receivable from Solarwind Company as uncollectible, the entry to write off this uncollectible account receivable is…

要核销太阳风公司无法收回的账款，会计分录如下…

2·Assume that a business estimates that 1 percent of sales on account will be uncollectible.

假设，一个公司估计有1%的赊账销货款将收不回来。

3·Whenever an account receivable from a specific customer is determined to be uncollectible, it no longer qualifies as an asset and should be written off.

当某一客户的应收账款确定无法收回后，它就不再是一项资产因而需被核销。