Examlex
You can _____ an Access database into a back-end database and front-end database.
Direct Write-off Method
An accounting practice where uncollectible accounts receivable are directly written off against income at the time they are deemed uncollectible.
Uncollectible Receivables
Debts owed to a company that are considered impossible or highly unlikely to be paid, often written off as bad debt.
Bad Debt Expense
An estimated expense that represents the amount of receivables that a company does not expect to collect due to customers' inability to pay.
Allowance for Doubtful Accounts
An estimation of the amount of accounts receivable that may not be collectible, serving as a contra asset account.
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