本文提出的债权资产“风险损失率”和“相对价值”的概念，对金融资产评估实践和应收账款评估操作具有一定的借鉴意义。
The concepts of "rate of risk-loss" and"relative value" submitted in this paper, among other things, are instructive for appraising the commercial banks and their receivable accounts.
企业可提取一定比例的准备金，用于核销其应收账款的呆帐损失。
The company may draw a certain percentage of provisions to cover the debts in its accounts receivables.
企业为了虚增利润，将资金损失和当期费用长期挂在应收账款科目内处理，造成虚盈实亏。
In order to inflated corporate profits, capital losses and the current cost of long-term hanging on subjects dealing with accounts receivable, resulting in actual loss virtual surplus.
应用推荐