坏帐准备金 meaning in Chinese
loss reserve
offset reserve
preparatory fund for bad accounts
reserve for bad and doubtful account
Examples
- Provision for bad debts may be set up on accounts receivable
应收帐款可以计提坏帐准备金。 - Furthermore , there was significant write - back of bad debt provisions made earlier
还有就是银行较早时所提拨的呆坏帐准备金有大量回拨。 - As provisions write - back by some banks more than offset new bad debt charges
，原因是部分银行有准备金回拨，抵销了新拨的呆坏帐准备金。 - Non - performing loans npls , for example , are invariably an item on the balance sheets of all banks
每家银行的资产负债表上总会有不良贷款这个项目，亦会有呆坏帐准备金。 - 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。