3) Bad debt
坏账
1.
What this text is told is that the bad debts plan to confirm and adjust the method, and the difference from accountant and tax law, and at listed company case concrete to prove bad accounts plan importance that confirm security.
坏账是指企业无法收回或收回可能性较小的应收账款。
4) bad account
坏账
1.
From the respective of stochastic process,the paper using the theory of Markev chain to establish a model which is based on the enterprise s account receivable to forecast thc amount of bad account.
从随机过程的角度,依据企业应收账款的实际情况,运用M arkov链的理论和方法,构建企业应收账款发生坏账的预测模型,并运用该模型对该企业应收账款中未来可能发生坏账的金额和时间进行预测。
5) bad debts
坏账
1.
s:To keep away the bad debts is a valid way to set up a suitable market oriented business operation system during the transition period from the planned economy to the market economy, to guard the interests, to avoid the marketing risks and to maintain the normal production and marketing.
防范坏账是企业从计划经济向市场经济过渡进而建立适应市场经济的企业运营机制 ,维护自身利益 ,避免经营风险 ,维持正常生产经营的有效途径。
2.
At present, the problem of a large amount of accounts receivable of enterprises and bad debts of bank and enterprise is very much serious in our country.
当前，我国企业的应收账款和坏账以及银行的大量呆坏账问题十分严重，对我国的经济造成了很大的影响，也影响我国企业在国际上的竞争力。
3.
As the fund that should be collected by higher educational institutions is gradually accumulated, the"bad debts"are proportionally on the rise,which has seriously affected the normal circulation of money and assets.
随着应收款规模的逐渐累积,应收款坏账所占比例逐渐上升,已严重影响了高校资金周转和资产运营质量。
6) uncollectible accounts (receivable)
呆账,坏账
补充资料：坏账损失
坏账损失是指企业确定不能收回的各种应收款项，企业坏账损失根据《财政部 关于建立健全企业应收款项管理制度的通知》（财企［2002］513号）的规定确认。
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条