坏账准备金是指纳税人按年末应收账款余额的一定比例提取准备金，用于核销其应收帐款的坏帐损失。
... 预提坏账准备 doubtful debt provision ; doubtful debts provision 坏账准备金 offset reserves ; bad debt preparatory cash 贷款坏账准备金 loan loss reserve ...
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... 预提坏账准备 doubtful debt provision ; doubtful debts provision 坏账准备金 offset reserves ; bad debt preparatory cash 贷款坏账准备金 loan loss reserve ...
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增提的坏账准备金 Additional bad debts provision for prior year ; Additional l bad debts provision for prior year
补偿机制包括抵押贷款、提取坏账准备金等措施。
Finally, the repayment mechanism means secured credit and the bad debt's reserves.
意大利联合信贷银行公布第三季度利润减少15%，交易收入减下降抵消了坏账准备金减少的影响。
Italy's biggest bank said third-quarter profit declined 15 percent after lower trading income outweighed a drop in bad-loan provisions.
本文还发现坏账率、坏账准备金率、资本充足率和贷款资产率这些指标在影响两国银行特许权价值时，作用方式有一定差异。
The paper also shows that there exist some differences when NPL rate, NPL reserve, capital adequacy ratio and loan asset rate affecting the franchise value.
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