Not all accounts receivable can be passed on, all can be avoided, so must be provision for bad debts.

并不是所有应收账款都可以转嫁，都可以避免，于是必须计提坏账准备。

youdao

They ought to confirm present balance of provision for bad debts by different means, and meanwhile, consider present balance and adjust…

企业根据不同方法确定的坏账准备是坏账准备的现有余额，同时要考虑原有余额，并将原有余额调整为现有余额。

youdao

And we several major state-owned Banks held assets of U. S. financial institutions is far more than a Lehman Brothers, after provision for bad debts will be more.

我们几大国有银行持有的美国金融机构的资产远远超过雷曼兄弟，在坏账准备也比较多。

youdao

Another, unofficial, proposal is for traders to increase their provision for bad debts until a public-education programme persuades people to behave better.

ECONOMIST: Bouncing across Arabia

Banco Fator, the investment bank advising the government on the sale, insists that adequate provision has been made for any remaining bad debts, plus any liabilities for staff pensions, tax arrears and other hidden horrors that often come to light when a Brazilian company is sold.

ECONOMIST: Brazilian banks