呆帐准备金 allowance for bad debts; bad debts reserve; reserven pl. schlechter auenstnde
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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。
One is accounts receivable management in sales, the other is the management on history acountable receivable, specially on reserve for bad debts.
二是已发生的应收账款的管理,特别是坏账准备的管理。
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