公司可根据资本成本备抵规定扣除资本成本。
Corporations may deduct the cost of capital following capital cost allowance regulations.
有些公司不用任何应收账款的备抵法。
Some companies do not use any valuation allowance for accounts receivable,.
理解在确定备抵价值时判断发挥的作用。
Understand the role of judgment in determining valuation allowances.
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.
加强你对簿记和报告的理解，并搜集与备抵价值相关的问题。
Reinforce your understanding of record keeping and reporting and search issues related to valuation allowances.
我国企业会计制度规定，企业只能采用备抵法核算坏账损失。
Accounting system of China's enterprises, enterprises can only account for bad debt allowance for loss method.
不仅如此，那些熟悉上次危机的银行管理阶层正促使银行增加资本，提高他们的放款损失备抵。
Moreover, bank regulators, mindful of the last crisis, are forcing Banks to raise capital, and increase their loan loss provisions.
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.
介绍与应收款项相关的各类资产备抵科目：备抵可疑帐户（ADA），备抵销货退回，以及递延所得。
Introduce the different types of contra-asset accounts related to Accounts Receivable: Allowance for Doubtful Accounts ("ADA"), Allowance for Returns, and Deferred Income Liability.
目前美国的国内存款总额约为GDP的10%至12%，基本上是由企业折旧备抵(depreciation allowance)和企业留存盈利构成。
Gross savings in the U. S. are about 10%-12% of GDP, largely consisting of corporate depreciation allowances and retained corporate earnings.
目前美国的国内存款总额约为GDP的10%至12%，基本上是由企业折旧备抵(depreciation allowance)和企业留存盈利构成。
Gross savings in the U. S. are about 10%-12% of GDP, largely consisting of corporate depreciation allowances and retained corporate earnings.
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