provision for bad debts ; reserve for bad debts ; reserve for dead loan ; reserve for uncollectible accounts
债务国坏帐准备 country debt provisioning
坏帐准备政策 provisioning policy
坏帐准备金 preparatory fund for bad accounts
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提供的坏帐准备只由特定的考虑而不是一般规定，没有一般的规定被允许。
Provision of doubtful debts only made by the specific consideration rather than general provision, no general provision is allowed.
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坏帐准备（allowance for bad debts/provision for bad debts/bad debit reserve）帐户是应收帐款帐户的备抵帐户，其贷方登记企业按规定提取的坏帐准备金，以及重新收回的以前年度发生的坏帐损失；借方登记已确认坏帐损失的冲销数；余额在贷方，表示已提取但尚未冲销的坏帐准备金。
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