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。

A method of accounting for uncollectible accounts in which an estimate is made of the amount of sales on account for which payment will not be received.

是指在会计期末时，将期间的赊账、坏账编制分录为费用和一个备抵账户，在以后实际发生坏账时冲减该备抵账户的会计方法。

Wholesale record prices are highly visible—a few prices in company catalogues account for the bulk of sales—which suggests that firms could plausibly co-ordinate on an agreed tariff.

产片的批发价格是高度透明的，公司目录上少少的价格就说明了大部分的销售状况，这也表明唱片公司很有可能在制定价格表上达成一致。

A huge pipeline of foreclosed homes is still on its way to market: distressed transactions account for 66% of sales in California.

一大堆取消赎回权的房屋仍放在市场出售：在加州66%的房产交易都是二手房。

Last April, Acer announced it is planning on making handsets account for 10 percent of its total sales by 2011.

去年四月份，Acer曾宣布他们计划2011年手持设备销量将占其产品总销量的10%。