1.  allowance
2.  provision

• 1. 备抵: provision | Allowance
• 2. 备抵法: Allowance method
• 3. 备抵坏帐: Bad debt allowance

更多释义

• 1.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.
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• 2.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,.
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• 3.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.
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