| 1. | Provision for bad debts may be set up on accounts receivable
应收帐款可以计提坏帐准备金。 |
| 2. | 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。 |
| 3. | 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。 |
| 4. | 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。 |
| 5. | 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。 |
| 6. | One factor contributing to this pleasing development was the improvement in the asset quality of banks , which translated into a lower bad debt charge
银行业表现理想的其中一个原因，是银行资产质素改善，有助减少呆坏帐准备金拨备。 |
| 7. | Improved profitability was primarily attributable to the sharp reduction in bad debt provisions , solid income from treasury operations , and increased level of fees and commissions
盈利改善主要是由于呆坏帐准备金大幅减少、资金管理业务录得稳健收益，以及收费与佣金收入增加。 |
| 8. | Any account receivable , proved to be definitely uncollectible according to state regulations , shall : be recognized as bad debts and written off against provision for bad debts or charged to current profit or loss , if such provision is not set up
经确认无法收回的应收帐款，已提坏帐准备金的，应当冲销坏帐准备金；未提坏帐准备金的，应当作为坏帐损失，计入当期损益。 |
| 9. | Any accounts receivable , proved and confirmed to be definitely uncollectible , shall be recognized as bed debts and written off against provision for bad debts or charged to current profit or loss as bad debts loss , if such provision is not set up
经确认无法收回的应收帐款，已提坏帐准备金的，应当冲销坏帐准备金；未提坏帐准备金的，应当作为坏帐损失，计入当期损益。 |
| 10. | We need to appropriately increase the capital reserves in banks available to write off non - performing loans and bad debts , and we will use them mainly for bankruptcies and mergers of enterprises in key industries and regions , especially the shutdown and bankruptcies of mines with exhausted resources , military industrial enterprises and other enterprises that experience special difficulties
适当增加银行核销呆坏帐准备金，主要用于重点行业和地区的企业破产兼并，特别是用于资源枯竭矿山和军工等特殊困难企业的关闭、破产。 |
