bad debt provision 坏账准备 ; 坏帐预备 ; 坏帐筹办
provision for bad debt 坏账准备 ; 预提坏帐费用
bad d debt provision 坏帐准备
It's called a provision for bad debt.
这就是所谓的坏账准备。
On tax policy scope, to embody the neuter principle of tax, it is suggested that we use Write-off Method to recognize and deduct bad debt losses instead of Provision Method.
在税收政策上，宜用注销法代替准备金法确认和扣除企业呆账损失，以体现税收中性原则。
Dealing account and drawing bad debt provision are all basic essential factors for bank to control risks. The Ministry of Finance has promulgated several Provisions on Loan Loss Reserves.
对贷款的会计处理和计提呆账准备金的实践是银行业管理和控制风险的基本要素，财政部已多次颁布了有关的管理办法。
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