Enterprises should be fully estimated bad debt losses that may occur will be the impact of gains and losses, bad debts on schedule extract prepared to break down the risk of bad debt losses. 企业应充分估计可能发生的坏账损失将对损益造成的影响,按期提取坏账准备以分解坏账损失风险。
According to the new management method of canceling bad debts after verification for financing enterprises, cancel the loan losses of small-sized enterprises in time in accordance with the law. 按照新的金融企业呆坏账核销管理办法,对小企业贷款损失依法及时核销。
The laws of accounting and tax revenue request and allow enterprises to have reserve for bad debts by using budget and it will be part of enterprises 'profits and losses, but both parties show big difference in management and calculation. 会计和税收相关法规都要求或允许企业采用预计的方法计提坏账准备,并将其计入企业损益,但双方在管理和计提方法上都存在较大差异。
The way of enterprise to control the risk of credit transaction, the largest amount, the fastest speed recovery accounts receivable and bad debts to avoid losses is setting a series of perfect credit policies. 企业控制信用交易风险,最大额度、最快速度的收回应收账款,避免坏账损失的方法是制定完善的信用政策。
On February, 13, 2007, HSBC announced adding 1.8 billion US dollars to its provision for bad debts to cover losses from subprime mortgage loans. 2007年2月13日,汇丰控股宣布对其在美国发放的次级贷款增加18亿美元的坏账拨备,正式掀开了本次次贷危机的面纱。