Chinese translation for "坏账准备"
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- bad debt reserves
provision for bad debts/bad debts expense
reserve for unllectible accounts
Related Translations:
坏账: bad debtsdoubtful accountsuncollectible accountsuncollectibles 坏账冲销: bad debt write-offs 坏账担保: full protection against bad debts 坏账费用: bad debt expenseuncollectible accounts expense 限制坏账: restricting bad debts 坏账回收: bad debt recoveries
- Example Sentences:
| 1. | Provision for bad debts tax payment ustment amount
坏账准备纳税调整额 | | 2. | Provision for bad debts bad debts expense
坏账准备新译湾翻译 | | 3. | Bad debt charge to total assets
坏账准备与总资产比率 | | 4. | 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。 | | 5. | As to how to eliminate the impairment , consolidated financial statements provisional regulation > does not give concert guidance . in this paper , the author illustrates the elimination of the impairment by giving two examples
尽管我们可以参照坏账准备对其进行抵销处理，但由于二者的经济实质不同，也不能完全按照坏账准备的抵销来对其进行处理。 | | 6. | For example , enterprise manage state and result can not be reflected if account deal is illusive and the precision of reclaimable creditor ' s rights ; account face value of capital asserts fall away new value ; stock value differ from current value ; cost charge is inconsistent with profit and so on
诸如： “坏账准备”的账务处理和可收回的债权精确度较低，从而不澎硕士学位论文卜认s飞’ lr ’ s飞， }任s生s能如实地反映企业经营状况成果;固定资产账面价值与重置价值严重背离;存货的价值与现值不一致;成本费用和利润不实等。 | | 7. | Article 25 enterprises engaged in such businesses as credit and leasing operations may , on the basis of actual requirements and following approval by the local tax authorities of a report thereon , provide year - by - year bad debt provisions , the amount of which shall not exceed 3 % of the amount of the year - end loan balances ( not including inter - bank loans ) or the amount of accounts receivable , bills receivable and other such receivables , to be deducted from taxable income of that year
第二十五条从事信贷、租赁等业务的企业，可以根据实际需要，报经当地税务机关批准，逐年按年末放款余额(不包括银行间拆借) ，或者年末应收账款、应收票据等应收款项的余额，计提不超过百分之三的坏账准备，从该年度应纳税所得额中扣除。 |
- Similar Words：
- "坏账及呆账备抵" Chinese translation, "坏账及呆账拨备" Chinese translation, "坏账收回" Chinese translation, "坏账损失" Chinese translation, "坏账损失纳税调整额" Chinese translation, "坏账准备纳税调整额" Chinese translation, "坏找正" Chinese translation, "坏兆头" Chinese translation, "坏兆头的" Chinese translation, "坏针拔除器" Chinese translation
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