Citigroup's Horowitz forecast loan loss provisions and net charge-offs of bad debt at Bank of America will stay flat or improve modestly from the first quarter.
花旗集团分析师霍诺·维茨预测，美洲银行的贷款损失准备金和坏债净销帐将和上一季度持平，或有所改善。
Measurement of account receivable risk contains loss to give up other profit opportunity, expense burdened by enterprises, bad debt loss.
应收账款风险的衡量包括：放弃其它赢利机会的损失、企业负担的费用、坏账损失。
Introduces the conditions of concrete application of accounting cautiousness principle in inventory pricing, fixed asset depreciation, business of bad debt loss and asset decrement.
介绍了会计谨慎性原则在我国存货计价、固定资产折旧、坏账损失的核算以及资产减值中具体运用的情况。
Accounting system of China's enterprises, enterprises can only account for bad debt allowance for loss method.
我国企业会计制度规定，企业只能采用备抵法核算坏账损失。
The system of the loan reserve for bad debts is universally adopted by the commercial Banks to offset the bad debt loss of loans.
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 company's accounting method of bad debt loss is adopted by the specific identification.
坏帐损失的核算方法为个别认定法。
Dealing account and drawing bad debt provision are all basic essential factors for bank to control risks. The Ministry of Finance has promulgated several Provisions on Loan Loss Reserves.
对贷款的会计处理和计提呆账准备金的实践是银行业管理和控制风险的基本要素，财政部已多次颁布了有关的管理办法。
Dealing account and drawing bad debt provision are all basic essential factors for bank to control risks. The Ministry of Finance has promulgated several Provisions on Loan Loss Reserves.
对贷款的会计处理和计提呆账准备金的实践是银行业管理和控制风险的基本要素，财政部已多次颁布了有关的管理办法。
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