1) special reserve fund
特种准备基金
3) ad hoc reserve
特定准备金
1.
There exists none of perfect techniques in dealing with the loan losses and a suitable tax reduction after an international comparison is made,however,the ad hoc reserve technique stands the best in terms of choosing the opportunity of tax reduction and valuing the depreciation of the real loans,and hence is practiced in,and dominated with many countries.
通过对银行贷款损失准备金的税收待遇进行国际比较发现 ,尽管目前国际上还没有一个统一的确认贷款损失及其减税的完美方法 ,但从各国实践及其发展趋势看 ,特定准备金法在确认减税时机及实际贷款经济价值下跌上 ,相对来说要优于其他方法。
4) special reserve
特别准备金
5) special reserve
特殊准备金
6) reserve fund
储备基金;准备金
补充资料：特种
1.同类事物中特殊的一种。
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