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.
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.
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.
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.
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.
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.
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