第45条 各项债权之估价应以扣除估计之备抵呆帐后之馀额为准并分别设置备抵呆帐科目
Article 45 The valuation of each claim shall be based on the balance after deducting the estimated provision for bad debts, and separate provision for bad debts accounts shall be set up
以上为机器翻译结果，长、整句建议使用 人工翻译 。