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- Article 49 Accounts receivable and notes receivable shall be evaluated at their respective amounts less deductions for estimated allowance for bad debts. 第49条（预计备抵呆帐）应收帐款及应收票据债权之估价，应以其扣除预计备抵呆帐后之数额为标准。
- For example , a company's allowance for bad debts from accounts receivable may substantially increase even though the company's bad debtwrite-off experience has become much better. 例如，一个公司对应收账款计提出来的备抵坏账可能会大量增加，即使该公司的坏账冲销现关已大有好转。
- loss from allowance for bad debts [经] 坏帐折让损失
- The company had make a $2m provision for bad debt. 公司拿出200万美元以应付呆账的发生。
- Does this include provision for bad debts? 这栏应否包括坏帐准备?
- The bank have make a 2m provision for bad debt . 银行提供200万英镑作为坏帐准备。
- Provision for bad debts may be set up on accounts receivable. 应收帐款可以计提坏帐准备金。
- The bank have make a 2m pounds provision for bad debt. 银行提供200万英镑作为坏帐准备。
- allowance for bad debtsn. 呆帐准备金
- Overall provisio for bad debts fell 21.4 per cent to US$2.07 billion. 整体坏帐拨备为二十亿七千万美元，较去年减少百分之二十一点四。
- Allowance for bad and doubtful debts 坏账及呆账备抵
- Loan Loss Provision An expense set aside as an allowance for bad loans (customer defaults, or terms of a loan have to be renegotiated, etc). 贷款损失准备金预留应付坏账的款项(客户违约、需要重新磋商贷款条款等)
- Net Receivables A company's accounts receivable (money owed to the company) minus any provisions for bad debts. 应收账款净额公司的应收账款(其他人士或公司的欠款)减所有坏账准备金。
- The big banks seem to think that the provisioning cycle for bad debts overall is at or near a peak. 大银行似乎已经发现：坏账的准备金提取周期即将到底波峰了。
- We must make allowance for his youth. 我们应当考虑到他还年轻。
- The provision for bad debts shall be itemized and shown as a deduction item of accounts receivable in the financial statement. 坏帐准备金在会计报表中作为应收帐款的备抵项目列示。
- Always allow for bad weather and for the possibility that you may be forced to spend a night outdoors unexpectedly. 永远要有天气转坏的打算;因此;你可能因而不预期的被迫在户外多待一晚.
- In judging the delay, we must make allowance for the extremely bad weather. 在判断延误的原因时，我们必须把极端恶劣的天气考虑进去。
- Provision for bad debts shall be accounted for separately and stated in the balance sheet as a deduction from receivables or loans. 坏帐准备应当单独核算，并在资产负债表中作为应收款项或者放款项目的减项单独反映。
- Any subsequent recoveries of bad debts written off shall be credited to the provision for bad debts or general and administrative expenses. 已经确认的坏帐，以后如果收回，应当相应调增坏帐准备或者冲减管理费用。
