3) loss loan provisioning
呆帐准备金
1.
Three lines of defenses should be set up in the bank risk-management,which are loss loan provisioning,capital adequacy and deposit insurance.
商业银行的风险管理应建立呆帐准备金、资本充足率、存款保险制度三道防线,在商业银行内部需要建立以VaR为基础的风险评估框架模型,使资本和风险匹配更加精确。
4) allowance for bad debts
呆账备抵
5) offset reserves
坏账准备金
1.
This paper probes into the issues related to the business taxation from fourteen aspects such as the withdrawal base of the offset reserves, the commonweal remedies donation, and the residual proportion of fixed asset, etc.
从坏账准备金的计提基数、公益救济性捐赠、固定资产残值比例等14个方面探讨了企业的涉税问题。
补充资料：呆账
1.指逾期已久，处于呆滞状态，但尚未确定为坏账的应收款项。有时也用作"坏账"的同义语。
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