呆帐准备

1
allowance for bad debts
呆账准备：指企业为应对应收账款无法收回的风险而提取的一项准备金。呆账准备是企业在损益表中的费用，用于抵消应收账款的净值。
2
provision for bad debts
坏账准备：为应对可能出现的坏账而预留的一笔资金。
3
reserve for bad debts
呆账准备金：指企业为应对无法收回的应收账款而提取的资金准备。呆账准备金是一种预防性措施，用于弥补坏账带来的损失。

1
provision for bad debts
... proprietor资本主 provision for bad debts呆帐准备 prudence稳健保守 ...
2
Reserve for Bad Debts
Reserve For Bad Debts(呆帐准备), 此释义来源于网络辞典。
3
[会计] bad debt provision
... 步聚4:分析计提贷款损失准备解释：计提贷款损失准备（provision for loan losses），也称计提 呆帐准备（bad debt provision），是每年计入损益的贷款准备金金额。比率1：计提贷款损失准备率=计提贷款损失准备/平均资产总额标准：小于0.5%。
4
provision n for bad debts
... proprietor r 资本主 provision n for bad debts 呆帐准备 prudence e 稳健保守 ...

短语

1
呆帐准备金
loss loan provisioning ; allowance for bad debts ; reserven pl. schlechter auenstnde ; bad debts reserve
2
特别呆帐准备
special bad debts reserve
3
贷款呆帐准备金
dead loan reserve fund

1
呆帐准备金制度是银行核心的经营管理制度之一。
The bad debt reserve system is one core of the management system in finance enterprises.
2
贷款呆帐准备金制度是国际上商业银行普遍采用的弥补贷款损失的制度。
The system of the loan reserve for bad debts is universally adopted by the commercial Banks to offset the bad debt loss of loans.
3
但在会计核算、税务处理及遵循谨慎性原则等方面还存在不协调之处，致使呆帐准备金制度尚未充分发挥其效用。
But there are some problems in accounting audit, taxation treatment and the following of the prudent principle, etc. making the dead loan reserve fund system not play its role.

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