备抵法是按期估计坏账损失，形成坏账准备。
Allowance for bad debts is estimated that loss of time, the formation of bad debts.
对希腊的企业或者企业的子公司的贷款也有可能成为坏账损失。
Loans to Greek companies, made either directly or by their Greek subsidiaries, might also go bad.
备抵账户估价越大，记入坏账损失的当期支出就越大。
The larger the valuation allowance, the larger the current charge to uncollectible accounts expense.
根据以往经验，坏账损失预估为赊销净值的一定百分比。
Based upon past experience, the uncollectible accounts expense is estimated at some percentage of net credit sales.
另一种办法叫损益表法，重点放在预估当期的坏账损失上。
An alternative method, called the income statement approach, focuses upon estimating the uncollectible accounts expense for the period.
应收及预付项目：应收票据、应收账款及坏账损失的核算；
Should collect and prepay the project: The checking and calculating of the bill receivable , account receivable and bad account loss;
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。
Accounting system of China's enterprises, enterprises can only account for bad debt allowance for loss method.
经济萧条期的坏账损失通常会比经济增长、繁荣期的损失要大。
Losses from uncollectible receivables tend to be greater during periods of recession than in periods of growth and prosperity.
企业应收账款中难免有一部分无法收回，因此，会形成坏账损失。
Business accounts receivable could not be recovered in part inevitably, therefore, the loss would be bad form.
第二项成本是有时当银行不能收回贷款时，他们会试图维持这项贷款，也即坏账损失。
The second is the losses they sometimes sustain when their loans don’t get paid back.
进行合同审定，建立信用评价标准，管理资金收支，三年多来未发生坏账损失。
To contract approval, the establishment of credit evaluation standards, management of funds accounts, more than three years did not happen debts.
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。
Measurement of account receivable risk contains loss to give up other profit opportunity, expense burdened by enterprises, bad debt loss.
从理论上讲，银行可以快速列支不良贷款的坏账损失，然后通过吸收新资金，来填补这些漏洞。
In theory, it makes sense for Banks to swiftly recognize the losses embedded in bad loans - and then make up for those losses by raising fresh capital.
将坏账风险控制在最小范围内、最大限度地减少坏账损失是企业财务管理面临的十分紧迫的课题。
It's the urgent task for enterprise account management via minimized bad debts risk and farthest decrease the loss.
企业应充分估计可能发生的坏账损失将对损益造成的影响，按期提取坏账准备以分解坏账损失风险。
Enterprises should be fully estimated bad debt losses that may occur will be the impact of gains and losses, bad debts on schedule extract prepared to break down the risk of bad debt losses.
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。
Introduces the conditions of concrete application of accounting cautiousness principle in inventory pricing, fixed asset depreciation, business of bad debt loss and asset decrement.
2010年工商银行税前利润达到了2150亿元（约326亿美元），包括280亿元（约42亿美元）的预期坏账损失费用。
ICBC reported a pre-tax profit of 215 billion yuan ($32.6 billion) in 2010, including a 28 billion yuan ($4.2 billion) charge for expected loan losses.
在美联储的支持下，美国正在为资产支持证券设立一种新工具，以缓解银行的呆坏账压力，英国则可能为银行的未来损失提供保险。
It is also creating a facility, supported by the Federal Reserve, for asset-backed securities which could relieve Banks of bad loans. Britain may insure Banks against future losses.
在日本监管机构失去耐心并且在2002到2003年公开地评估银行的总体坏账后(推动银行承诺更少的损失)，已经过去十年了。
It took a decade before Japan's supervisors lost patience and published their estimates of Banks' aggregate bad debts in 2002 and 2003 (prompting Banks to admit to more losses).
按照新的金融企业呆坏账核销管理办法，对小企业贷款损失依法及时核销。
According to the new management method of canceling bad debts after verification for financing enterprises, cancel the loan losses of small-sized enterprises in time in accordance with the law.
清算考虑到了当银行坏账以一定的折扣转到爱尔兰的“坏银行”，国家资产管理机构时的可能损失。
The reckoning took account of the likely losses from transferring the Banks' worst loans at a discount to NAMA, Ireland's "bad bank".
坏账准备具有防范风险，抵御损失的特性，是企业防范应收账款风险的第一道屏障。
Have to guard against the risk of bad debts, to resist the loss of identity, is to guard against the risk of accounts receivable of the first barrier.
各项财产损失企业坏账、歇业、清算的审核咨询。
Consulting about bad debts, liquidation, discontinuation of business.
按照新的金融企业呆坏账核销管理办法，对小企业贷款损失依法及时核销。
You should timely and legally write off the loan-related loss of small enterprises according to the new measures for the write-off of doubtful and bad debts of financial enterprises.
按照新的金融企业呆坏账核销管理办法，对小企业贷款损失依法及时核销。
You should timely and legally write off the loan-related loss of small enterprises according to the new measures for the write-off of doubtful and bad debts of financial enterprises.
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