1.
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
2.
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。
3.
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
4.
Provisions for doubtful debts increased to eight million pounds.
疑账准备金增加到八百万英镑。
5.
Brief Discussion on the Management of Account Receivable
浅议应收帐款的管理——对坏账准备金的思考
6.
Are you going to withdraw the cash in full amount from your account this time?
您准备现在一次就提取账户上的所有现金吗?
7.
An Analysis on Tax Treatment concerning Reserve Provisions for Bad Debts of Foreign-funded Banks;
浅议外资银行计提坏账准备金的税务处理方法
8.
Preliminary Study of Applying Statistical Test to Provision for Uncollectible Accounts
统计检验方法在坏账准备金审核中的应用初探
9.
Comparison Study on the System of Bad Debt Provision in China and Foreign Banks;
中外银行业贷款呆帐准备金制度比较探析
10.
By adding together the estimated uncollectible portions for all age groups, the required balance in the Allowance for Doubtful Accounts is determined.
把所有账龄组的预计无法收回的部分加总,就是坏账准备账户应付的金额。
11.
We have a lot tied up in accounts receivable.
我们账面上的应收账款有许多已成为呆滞资金。
12.
Strengthening the Management of Account Receivable and Avoiding the Risk of Bad Debt;
加强应收账款管理 防范呆坏资金风险
13.
The Wu is now ready to pay his bill.
吴先生现在准备付账。
14.
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。
15.
This term indicates that the Allowance for Doubtful Accounts has a credit balance, which is offset against the asset Accounts Receivable to produce the proper balance sheet value for this asset.
这意味着坏账准备为贷方余额,冲减资产项目应收账款从而得出该项资产的正确金额。
16.
The total amount of accounts receivable actually written off will seldom, if ever, be exactly equal to the estimated amount previously credited to the Allowance for Doubtful Accounts.
但坏账的实际核销总额很少会与之前预估并贷记坏账准备的金额完全一致。
17.
Because the allowance for doubtful accounts is necessarily an estimate and not a precise calculation, professional judgement plays a considerable part in determining the size of this valuation account.
因为坏账准备只能是一个预计而非精确计算值,专业判断成为确定该账户金额大小的重要因素。
18.
If the allowance account currently has a credit balance of, say, $4, the month-end adjusting entry should be in the amount of $1.
如果当时坏账准备账户有贷方余额,比如说4美元,则月末的调整会计分录金额应为1美元。