provision for bad debts
英 [prəˈvɪʒn fɔː(r) bæd dɛts]
美 [prəˈvɪʒn fɔːr bæd dɛts]
坏账准备，呆账预留款
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。 - Not all accounts receivable can be passed on, all can be avoided, so must be provision for bad debts.
并不是所有应收账款都可以转嫁，都可以避免，于是必须计提坏账准备。 - Does this include provision for bad debts?
这栏应否包括坏帐准备？ - 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。 - File and maintain all monthly financial closing journal vouchers, general ledgers, sub-ledgers and departmental expenses reports etc. The provision for bad debts shall be itemized and shown as a deduction item of accounts receivable in the financial statement.
装订并保存所有月度财务结帐的传票，总账，分帐目，部门费用报告等。坏帐准备金在会计报表中作为应收帐款的备抵项目列示。 - Provision for bad debts shall be accounted for separately and stated in the balance sheet as a deduction from receivables or loans.
坏帐准备应当单独核算，并在资产负债表中作为应收款项或者放款项目的减项单独反映。 - The provision for bad debts shall be itemized and shown as a deduction item of accounts receivable in the financial statement.
坏帐准备金在会计报表中作为应收帐款的备抵项目列示。 - The provision for bad debts shall be itemized and shown as a deduction item of accounts receivable in the financial statement. When an account receivable is written ofl as uncollectible, the customer still has an obligation to pay.
坏帐准备金在会计报表中作为应收帐款的备抵项目列示。虽然一笔应收帐款已作为坏帐被冲销，但顾客仍有偿还的义务。 - A mosquito net might be useful in the grasslands. The provision for bad debts shall be itemized and shown as a deduction item of accounts receivable in the financial statement.
在草原上准备一顶蚊帐是很有用的。坏帐准备金在会计报表中作为应收帐款的备抵项目列示。 - 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。 - "chart of accounts: A systematically arranged list of accounts applicable to a specific concern giving account names and numbers, if any." The provision for bad debts shall be itemized and shown as a deduction item of accounts receivable in the financial statement.
会计科目表：为特殊目的而设立并经过系统整理的帐户一览表，注有帐户名称和帐号。坏帐准备金在会计报表中作为应收帐款的备抵项目列示。 - They ought to confirm present balance of provision for bad debts by different means, and meanwhile, consider present balance and adjust the original balance to present one.
企业根据不同方法确定的坏账准备是坏账准备的现有余额，同时要考虑原有余额，并将原有余额调整为现有余额。 - Enterprises should follow the principle of prudential and withdraw provision for bad debts in accordance with regulations specified by accounting principles.
企业应遵循谨慎性原则，按照会计准则的规定提取坏账准备； - This paper probes into the assets problems existing in the implementation of the such as the provision for the bad debts, stocks, investment, fixed assets, and intangible assets, etc., and puts forward some relevant suggestions.
就《企业会计制度》实施过程中存在的资产问题，如坏账准备问题、存货问题、投资问题、固定资产问题、无形资产问题等进行了深入的探讨，并提出了相关的建议。 - Discussion on the correlative issues about provision for bad debts
坏帐准备相关问题探讨 - 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。