bad debts provision
英 [bæd dɛts prəˈvɪʒn]
美 [bæd dɛts prəˈvɪʒn]
【经】呆（坏）帐准备
双语例句
- Research on Impairment of Assets of Listed Company; The provision for bad debts should be accounted for separately and accounts receivable should be stated be stated net of the provision for bad debts in the balance sheet.
我国上市公司资产减值核算问题研究坏账准备应当单独核算，在资产负债表中应收款项按照减去已的坏账准备的净额反映。 - Any account receivable, proved to be definitely uncollectible according to state regulations, shall: be recognized as bad debts and written off against provision for bad debts or charged to current profit or loss, if such provision is not set up.
经确认无法收回的应收帐款，已提坏帐准备金的，应当冲销坏帐准备金；未提坏帐准备金的，应当作为坏帐损失，计入当期损益。 - Review bad debts listing monthly to prepare collect ability analysis for monthly provision for doubtful debts.
每月定期检查坏帐清单，并对其进行还款能力的分析，以便每月计提坏帐准备。 - For enterprises which have made a provision for bad debts, any amount of bad debt to be written off shall be charged against the provision for bad debts.
对于计提坏帐准备的企业，实际发生的坏帐应当与坏帐准备先行冲抵。