bad debt reserve

bad debt reserve的基本解释

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坏账准备

与bad debt reserve相关的网络例句 [注：此内容来源于网络，仅供参考]

Provision ratio as a result of the different provisions, making use of the percentage of accounts receivable balance of provision for bad debt reserve method of the enterprise, the difference between the use of double provision, many of the standard costs, income taxes, income distribution ratio in the absence of differences in the case of industries in different Allowance for bad debts using the industry method of its tax losses uneven, and the loss of the basis of fair competition.

相同情况下，以"合资"、"独资"企业计提坏账准备金可按应收账款余额的3％计报，有的还更高些。这样相比较，对"合资"、"独资"企业发生潜亏的可能性就比较小，应付市场风险能力就较强，而国有企业显然就处于劣势地位。2。坏除准备金计提混乱，造成资金流失和失控，国家收入减少。

Our country's financial system requires the use of the percentage of accounts receivable balance of provision for bad debt reserve method, the ratio of its different provision, such as agricultural enterprises, construction companies, real estate development enterprise provision ratio of 1%; foreign cooperative enterprises 2 %; foreign-invested enterprises do not exceed 3%; other industries by 0.3%-0.5% Provision for bad debts reserve.

"合资"及"独资"企业与国有企业间坏账提取比率不同，加大了"合资"及"独资"企业与国有企业间的收益的差异，加大了国民收入分配的不均衡性。其原因是"独资"、"合资"企业与国有企业间应付风险能力的差距加入。我国现行财会制度规定：农业企业可按年终应收账款余额的1％计提坏账准备，工商企业应按应收账款的0.3％－0.5％计提坏账准备，对于一般企业来说，如此少的坏账准备金是难以承担坏账带来的风险的。

For the sake of simplification, the scope for enterprises to draw bad debt reserve shall be incompliance with the Enterprise Accounting Rules.

为简化起见，允许企业计提坏帐准备金的范围按《企业会计制度》的规定执行。

与bad debt reserve相关的网络解释 [注：此内容来源于网络，仅供参考]

Advance money：预付帐款

坏帐准备 bad debt reserve | 预付帐款 advance money | 应收补贴款 cover deficit receivable from state subsidize

depreciation reserve：折旧准备

使用"呆账备抵""折 , 旧备抵" 账户代替过去常用的 "呆账准备" (bad debt reserve) 和 " 折旧准备 " (depreciation reserve)账户.② 折让 指销售折让(sales allowance).由于发货 迟延或损坏,

sales allowance：销售折让

使用"呆账备抵""折 , 旧备抵" 账户代替过去常用的 "呆账准备" (bad debt reserve) 和 " 折旧准备 " (depreciation reserve)账户.② 折让 指销售折让(sales allowance).由于发货 迟延或损坏,