Comprensión Oral

question 40

True/False

Comprensión oral.  Vas a escuchar una parte de una entrevista entre un periodista y un estudiante. Antes de escucharla, lee la lista de oraciones. Luego, escucha la conversación e indica si cada oración es verdadera o falsa. Vas a escuchar la conversación dos veces. Click here for audio. Las matrículas de las universidades no cuestan mucho dinero.

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Definitions:

Income Statement Approach

A method to estimate bad debts expense by focusing on the income statement and adjusting the allowance for doubtful accounts to reach a desired net realizable value.

Bad Debts Expense

The cost associated with the estimated amount of receivables that a company is unable to collect from its customers.

Balance Sheet Approach

A method used for estimating uncollectible accounts by analyzing the accounts receivable on the balance sheet.

Bad Debts Expense

The portion of receivables that are estimated to be uncollectible due to customer defaults.