allowance for bad debts 呆账备抵 ; 呆帐准备金
allowance for bad debts-overdue receivables 备抵呆帐
allowance for bad debts-accounts receivable 备抵呆帐
allowance e for bad debts 呆账备抵
·2,447,543篇论文数据，部分数据来源于NoteExpress
Allowance for bad debts is estimated that loss of time, the formation of bad debts.
备抵法是按期估计坏账损失，形成坏账准备。
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