| 1. | Provision for bad debts tax payment ustment amount
坏账准备纳税调整额 |
| 2. | Provision for bad debts may be set up on accounts receivable
应收帐款可以计提坏帐准备金。 |
| 3. | Does this include provision for bad debts
这栏应否包括坏帐准备？ |
| 4. | Provision for bad debts bad debts expense
坏账准备新译湾翻译 |
| 5. | Provision for bad debts
坏帐准备 |
| 6. | The provision for bad debts shall be itemized and shown as a deduction item of accounts receivable in the financial statement
坏帐准备金在会计报表中作为应收帐款的备抵项目列示。 |
| 7. | The provision for bad debts should be accounted for separately and accounts receivable should be stated be stated net of the provision for bad debts in the balance sheet
坏账准备应当单独核算，在资产负债表中应收款项按照减去已的坏账准备的净额反映。 |
| 8. | It includes provision for bad debts whether specific or general provision charged in the a cs , irrespective of whether or not the sums concerned have been claimed as a " deduction " for profits tax purposes
这包括帐目内所记入的坏帐准备特别准备或一般准备，不论有否就有关款项申索扣除利得税。 |
| 9. | Any account receivable , proved to be definitely uncollectible according to state regulations , shall : be recognized as bad debts and written off against provision for bad debts or charged to current profit or loss , if such provision is not set up
经确认无法收回的应收帐款，已提坏帐准备金的，应当冲销坏帐准备金；未提坏帐准备金的，应当作为坏帐损失，计入当期损益。 |
| 10. | Any accounts receivable , proved and confirmed to be definitely uncollectible , shall be recognized as bed debts and written off against provision for bad debts or charged to current profit or loss as bad debts loss , if such provision is not set up
经确认无法收回的应收帐款，已提坏帐准备金的，应当冲销坏帐准备金；未提坏帐准备金的，应当作为坏帐损失，计入当期损益。 |
