The standard requires companies provision for accounts receivable balance method percentage method, the net percentage of credit sales method and the aging analysis of three methods.

该准则规定企业计提坏账准备的方法有应收账款余额百分比法、赊销净额百分比法和账龄分析法三种方法。

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Not all accounts receivable can be passed on, all can be avoided, so must be provision for bad debts.

并不是所有应收账款都可以转嫁，都可以避免，于是必须计提坏账准备。

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Two factors boosting earnings growth that are not sustainable indefinitely are a declining tax rate (over the past two years) and a lower provision for doubtful accounts despite higher writeoffs.

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For ESAs, the computer provision came in as part of the sweetening of these accounts in the 2001 Bush tax cuts package, set to expire Dec. 31.

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And Why, very importantly, if IFRS are to be solely about provision of information for speculators should the resulting standards be applied to the accounts of not-for-profit organisations, and even governments themselves (who are now using them)?

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