Commentary

【提问内容】For example, in designing a sample for testing collectability of receivables, reconciling items(e.g. cash or goods in transit) and misposting between debtor ledgers would not be considered as deviations or possible bad debts and would thus not be extrapolated.

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【回复内容】您的问题答复如下：
For example, in designing a sample for testing collectability of receivables, reconciling items(e.g. cash or goods in transit) and misposting between debtor ledgers would not be considered as deviations or possible bad debts and would thus not be extrapolated
例如，设计一个样本用来检测应收账款的可回收性，应调整性的项目，和在借方不应该考虑的可能的偏差以及坏账错误与因此而错估的（数值）之间的不正确列式。

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