采用备抵法时，公司根据同期销售产生的同比坏帐损失来预计产生坏帐费用金额总数。
Under the allowance method, companies estimate the amount of the uncollectible accounts expense that will eventually result from a period's sale in order to reflect the expense during the same period.
根据教育部去年8月发布的报告显示，2014年，全国累计资助金额超过1421亿元，同比前一年增加了20%。
According to a report released by the Ministry of Education in August, more than 142.1 billion yuan was allocated to student assistance programs in 2014, up about 20 percent year on year.
其所能发生债务的金额通常受不同比率的控制，如固定费用比率、债务与未计利息比率、债务与资本比率等等。
The amount of debt that they can incur is usually governed by various ratios such as Fixed Charge Coverage ratios, Debt-to-EBITDA ratios, Debt-to-Capital ratios, and etc.
其所能发生债务的金额通常受不同比率的控制，如固定费用比率、债务与未计利息比率、债务与资本比率等等。
The amount of debt that they can incur is usually governed by various ratios such as Fixed Charge Coverage ratios, Debt-to-EBITDA ratios, Debt-to-Capital ratios, and etc.
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