坏账准备是一个资产对冲账户。
The Allowance for Doubtful Accounts often is described as a contra-asset account.
这就是所谓的坏账准备。
将坏账准备增至11美元的会计分录为…
To increase the Allowance for Doubtful Accounts to $11, the entry will BE…
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.
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.
二是已发生的应收账款的管理，特别是坏账准备的管理。
One is accounts receivable management in sales, the other is the management on history acountable receivable, specially on reserve for bad debts.
从资产负债表中的应收账款项下提取的坏账准备预算额。
An estimated amount of bad debts, to be subtracted from a balance sheet's accounts receivable.
当时，坏账准备账户仅有6美元的贷方余额，计算如下…
Accounts hAS a credit balance of only $6, determined AS follows…
这也会使银行降低坏账准备，从而增强当前业绩宣布期的利润。
That has allowed Banks to take lower bad-debt provisions, which has bolstered their profits in the current results season.
并不是所有应收账款都可以转嫁，都可以避免，于是必须计提坏账准备。
Not all accounts receivable can be passed on, all can be avoided, so must be provision for bad debts.
但坏账的实际核销总额很少会与之前预估并贷记坏账准备的金额完全一致。
The total amount of accounts receivable actually written off will seldom, if ever, be exactly equal to the estimated amount previously credited to the Allowance for Doubtful accounts.
两者对于恶化信用的坏账准备间也存在异见，美财会委再次提出更激进的提案。
The two also differ on how banks should reserve for deteriorating credit, with FASB again putting forward the more radical proposals.
如果坏账准备的估值过高或者过低的话，你就会看到一张非常扭曲不实的银行报表。
If the loss estimates are too high or too low, you can get a very distorted picture of how the bank is truly performing.
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.
我们几大国有银行持有的美国金融机构的资产远远超过雷曼兄弟，在坏账准备也比较多。
And we several major state-owned Banks held assets of U. S. financial institutions is far more than a Lehman Brothers, after provision for bad debts will be more.
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.
在每个月末，管理阶层将重新预估可能无法收回的账款全额并调整坏账准备到这个新的估计水平。
At the end of each month, management should again estimate the probable amount of uncollectible accounts and adjust the Allowance for Doubtful accounts to this new estimate.
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.
该准则规定企业计提坏账准备的方法有应收账款余额百分比法、赊销净额百分比法和账龄分析法三种方法。
The standard requires companies provision for accounts receivable balance method percentage method, the net percentage of credit sales method and the aging analysis of three methods.
对单项资产减值的检验表明，坏账准备、固定资产减值准备、存货跌价准备和在建工程减值准备较为显著。
Provisions for the bad debts, fixed assets, inventories and construction in progress are more remarkable in the test of individual assets.
企业根据不同方法确定的坏账准备是坏账准备的现有余额，同时要考虑原有余额，并将原有余额调整为现有余额。
They ought to confirm present balance of provision for bad debts by different means, and meanwhile, consider present balance and adjust the original balance to present one.
企业根据不同方法确定的坏账准备是坏账准备的现有余额，同时要考虑原有余额，并将原有余额调整为现有余额。
They ought to confirm present balance of provision for bad debts by different means, and meanwhile, consider present balance and adjust…
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.
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 finds that in the future Chinese banks can increase the franchise value only by improving their operating abilities because the market-related factors will …
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。
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.
该银行公布第三季度亏损金额减少，主要是因为坏账减值准备金有所下降。
The bank narrowed its third-quarter loss as impairment losses on bad debts shrank.
随着这些贷款变成坏账以及亏损叠加，市场认识到银行准备了太少的资本以致不能在意外亏损中保护自己。
As these loans turned bad and losses mounted, it became clear that Banks had set aside too little capital to protect themselves against unexpected losses.
随着这些贷款变成坏账以及亏损叠加，市场认识到银行准备了太少的资本以致不能在意外亏损中保护自己。
As these loans turned bad and losses mounted, it became clear that Banks had set aside too little capital to protect themselves against unexpected losses.
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