坏账

The aging of accounts receivable, however, provides a more reliable estimate of uncollectible accounts because of the consideration given to the age and collectibility of specific accounts receivable at the balance sheet date.

但应收账款的账龄分析提供了对坏账的更为可靠的预估，因为它考虑了在资产负债表日各应收账款的账龄和可回收性。

The aging analysis of accounts receivable in accordance with the law is the length of time to phase into the calculation of reserve for bad debts, accounts receivable, taking into account both the length of time in arrears, but also taking into account the structure of the balance of accounts receivable, the provision for bad debts Gold is more accurate and reasonable.

由于规定计提比率不同，使得采用应收账款余额百分比法计提坏账准备金的企业，采用双重差额计提，许多费用支出标准、所得税、收益分配比率在无行业差别的情况下，在不同行业采用备抵法坏账损失的企业其税赋不均，且失去公平竞争的基础。

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。

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。

Notice also that the entry to write off an uncollectible account receivable reduces both the asset account and the contra-asset account by the same amount.

还要注意的是核销坏账的会计分录中，资产账户和资产对冲账户同时减少一个相同的金额。

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。

The only practical alternative, therefore, is to credit a separate account called "Allowance for Doubtful Accounts" with the amount estimated to be uncollectible.

因此惟一可行的办法是将预计坏账额贷记一个独立账户，叫&坏账准备&。

The larger the allowance established for doubtful accounts, the lower the net valuation of accounts receivable will be.

提取的坏账准备是基于以往经验的一个估计数，确定的坏账准备越大，应收账款资产的价值就越低。

The IASB also proposes a rejig of how bad debts are recognised. Instead of booking losses as things go sour, they will be spread over the life of a loan, although the draft rules do not go as far as Spain's system of "generic provisions" which leads to more reserves being built up in good times than in bad, smoothing profits even more.

IASB还调整了辨别坏账的方法，他们将跟踪记录贷款的整个过程，而不是在贷款变成坏账之后才开始清算损失，尽管这项调整的草案没有西班牙的&通则&系统那么深入，以至于能使银行储量在经济状况良好的时候，而不是在经济状况不好的时候得到积累，从而更好地保证盈利。

KPMG auditors also failed to consider the credit risk associated with the nature of the client's loans and underwriting policies and to evaluate the reasonableness of the unallocated portion of the allowance, which had not changed in five years.

同时，毕马威的审计人员未能考虑与该客户贷款性质相关的信用风险和保险政策，未能评估未分配的部分坏账额度的合理性，该坏账额度在过去的5年间未发生变化。

It is also known as one of the most poisonous naturally occurring substances.

它也被称为一个最自然发生的有毒物质。

The greatest stress is found at the location on the cross section where V is the largest.

最大应力出现在横截面上V为最大的地方。