bad debt reserve的用法和樣例：
例句
- Spurred by the regulator, Chinese banks are upping their bad loan provisions, in anticipation of trouble down the road.
受銀監會鞭策，中國銀行正在計提他們的壞帳準備，以預期他們接下路途中的麻煩。 - Provision for bad debts shall be accounted for separately and stated in the balance sheet as a deduction from receivables or loans.
壞帳準備應當單獨核算，並在資產負債表中作為應收款項或者放款項目的減項單獨反映。
