Translate the following sentence into English.
“预计无法收回应收帐款的可能金额时常用的办法是建立在应收帐款的帐龄分析上的。” A.
The most widely used method of estimating the probable amount of uncollectible account is based upon an aging of the accounts receivable.
B.
 The most widely used method of estimating the probable amount of collectible account is based upon an aging of the accounts receivable.
C.
 The most widely used method of estimating the probable amount of uncollectible account is based upon an aging of the accounts.
D.
 None of the above.