The bad debt reserve system is one core of the management system in finance enterprises.

呆帐准备金制度是银行核心的经营管理制度之一。

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There is big difference in bad debt reserve in accounting calculation and allowable deduction by tax law. These differences are influenced each other, which make tax adjustment more complicated.

会计核算中计提的坏账准备与税法中允许扣除的坏账准备之间存在很大的差异，并且这些差异又交叉影响，使得纳税调整更加复杂。

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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。

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Kenney's next alleged accounting maneuver: Instead of restating 2002 results (which, of course, would have blown his cover immediately), he allowed WRC Media to record a bad debt reserve for the first quarter of 2003.

FORBES: Magazine Article

The next year the bond market roared back to life with a boost from the Federal Reserve, which allowed firms marred by bad capital structures to refinance billions in debt maturing by 2014 that was otherwise facing restructuring.

FORBES: Debt-Free Firms Have The Edge With Rates Going Up

This year, regulators required Chinese banks to maintain a reserve of 2.5% against the value of their total loan portfolios as provision for bad debt.

FORBES: Chinese Banks' Illusory Earnings