| 1. | Until closing, this account is classified as a contra account to retained earnings .
在结帐之前，这一帐户一直作为“保留盈利”的备抵帐户。 |
| 2. | Allowance for reduction of short - term investment to market
备抵短期投资跌价损失 |
| 3. | Allowance for excess of cost over market value of long - term investments
备抵长期投资跌价损失 |
| 4. | Allowance for reduction of inventory to market
备抵存货跌价损失 |
| 5. | Provision for bad and doubtful debts
坏账及呆账拨备备抵 |
| 6. | Understand the role of judgment in determining valuation allowances
理解在确定备抵价值时判断发挥的作用。 |
| 7. | Allowance for losses on receivables
应收款损失备抵金 |
| 8. | Allowance for bad and doubtful debts
坏账及呆账备抵 |
| 9. | Short - term investments - other
备抵短期投资跌价损失 |
| 10. | Provision and unct accounts
备抵附加账户 |
