| 词汇 | bad debt reserve |
| 类别 | 英汉双解翻译词典 |
| 释义 | bad debt reserve 释义 坏账准备金:指企业为应对可能发生的坏账而提取的资金,用于弥补坏账损失。 例句 1·The bad debt reserve system is one core of the management system in finance enterprises. 呆帐准备金制度是银行核心的经营管理制度之一。 2·There is big difference in bad debt reserve in accounting calculation and allowable deduction by tax law. These differences are influenced each other, which make tax adjustment more complicated. 会计核算中计提的坏账准备与税法中允许扣除的坏账准备之间存在很大的差异,并且这些差异又交叉影响,使得纳税调整更加复杂。 3·The system of the loan reserve for bad debts is universally adopted by the commercial Banks to offset the bad debt loss of loans. 贷款呆帐准备金制度是国际上商业银行普遍采用的弥补贷款损失的制度。 |
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