图13-1 销售与收款循环帐户 Cash in bank sales Accounts receivable Sales on account Beginning Cash receipts balance Sales returns Cash discoun ▲ Sales and allowances take account Charge-off of Ending uncollectib balance accounts Sales returns and allowances Allowance fo uncollectible accounts Charge-off of Beginning e uncollectible balance accounts Estimate of bad Bad debt debt expense expense Ending balance图 13 - 1 销售与收款循环帐户