Under the allowance method, companies estimate the amount of the uncollectible accounts expense that will eventually result from a period's sale in order to reflect the expense during the same period.
采用备抵法时，公司根据同期销售产生的同比坏帐损失来预计产生坏帐费用金额总数。
2
Therefore, we cannot offer it for sale at the normal price and suggest that you make us an allowance of 20% on the invoiced cost .