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.
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,.
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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