基本释义:

预提呆账费用,呆账备抵

网络释义

1)provision for bad debt,预提呆账费用,呆账备抵

2)allowance for bad debts,呆账备抵

3)bad debt expense,呆账费用

4)allowance for bad and doubtful debts,坏账及呆账备抵

5)provision for bad and doubtful debts,坏账及呆账拨备/备抵

6)reserve for bad debts,呆账准备

用法和例句

On the Thought of Loan Loss Reserves System of Commercial Bank of Our Country;

关于商业银行贷款呆账准备金制度的分析

If such factors as increases in business tax and in the drawing of bad debt reserve requirement are taken into account, State-owned commercial banks would have recorded greater profits last year.

如果加上营业税增加、呆账准备金提取增加等因素，国有银行实际盈利水平将更高。

The Wu is now ready to pay his bill.

吴先生现在准备付账。

The Allowance for Doubtful Accounts often is described as a contra-asset account.

坏账准备是一个资产对冲账户。

The important thing to note in this entry is that the debit is made to the Allowance for Doubtful Accounts and not to the Uncollectible Accounts.

需要注意的是借记方是坏账准备账户而非坏账损失账户。

Adjust Dead Account Preparation Rate for Collectable Account,and Raise Prod uct Profit of Enterprises;

调整应收账款坏账准备率提高企业营业利润

This approach is based upon an aging schedule, and the Allowance for Doubtful Accounts is adjusted to a required balance.

该法以账龄分析表为基础,把坏账准备账户调整到所需的余额。

A Research on Comparison between the Bad Debt Reserve of Finance and the Provision for Bad Debts of Industrial Enterprises;

金融业呆帐准备与工业企业坏帐准备比较研究

To increase the Allowance for Doubtful Accounts to $11, the entry will be...

将坏账准备增至11美元的会计分录为…

but we've still had to increase our reserve for credit losses quite significantly.

但也不得不大幅度增加坏账准备，

Provisions for doubtful debts increased to eight million pounds.

疑账准备金增加到八百万英镑。

Do you want to withdraw all the money in your account now?

您准备现在提取账户内所有的钱吗?

The Difference of “Eight Allowance for Bad Debt, Falling Price, Loss in Value Cramming” between Accounting and Law of Taxation;

论“八项坏账、跌价、减值准备”与税法差异

An Analysis of Reserve in Bad Debts for the Differences between Accounting Management and Revenue Management;

坏账准备的会计与税收处理差异分析

She's been sticking in the kitchen the whole day to make preparation for the party in the evening.

她在厨房呆子一整天准备晚上的聚会。

The accounting decision is determining the allowance for bad debts, a decision that requires considerable judgment.

会计方面的决策主要是确定备抵呆账，这是需要相当多的判断的。

Currently, the Allowance for Doubtful Accounts has a credit balance of only $6, determined as follows...

当时,坏账准备账户仅有6美元的贷方余额,计算如下…

With respect to the valuation of accounts receivable, conservatism suggests that the allowance for doubtful accounts should be at least adequate.

至于应收账款的价值评估,稳健性原则意味着坏账准备至少要足够。