The paper queries the prevalent elimination entry of "allowance for doubtful accounts" in the present consolidated financial statement.
对当前合并会计报表中流行的“坏帐准备”抵销分录以及企业集团内部一方的商品 (或产品 )出售给另一方作为固定资产的会计处理提出质疑 ,并给出了解决的方法 ,这样将有利于避免一些企业集团利用内部控股关系进行人为粉饰会计报表现象的发
Three lines of defenses should be set up in the bank risk-management,which are loss loan provisioning,capital adequacy and deposit insurance.
商业银行的风险管理应建立呆帐准备金、资本充足率、存款保险制度三道防线,在商业银行内部需要建立以VaR为基础的风险评估框架模型,使资本和风险匹配更加精确。
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。
A Research on Comparison between the Bad Debt Reserve of Finance and the Provision for Bad Debts of Industrial Enterprises;
金融业呆帐准备与工业企业坏帐准备比较研究
Brief Discussion on the Management of Account Receivable
浅议应收帐款的管理——对坏账准备金的思考
credit qualifying for bad debts reserve
应提存坏帐准备的贷款
The bank have make a 2m provision for bad debt .
银行提供200万英镑作为坏帐准备。
Comparison Study on the System of Bad Debt Provision in China and Foreign Banks;
中外银行业贷款呆帐准备金制度比较探析
An Analysis on Tax Treatment concerning Reserve Provisions for Bad Debts of Foreign-funded Banks;
浅议外资银行计提坏账准备金的税务处理方法
Preliminary Study of Applying Statistical Test to Provision for Uncollectible Accounts
统计检验方法在坏账准备金审核中的应用初探
Fifth, prudent accounting principles will be adopted, and a complete system for withdrawing and writing off bad debt reserve fund established.
第五，实行谨慎会计原则，建立完善呆帐准备金的计提和冲销制度。
The problems of the present dead loan reserve fund system in banks and their countermeasures
现行银行贷款呆帐准备金制度存在的问题及对策
Article57 Commercial banks should draw bad debt reserve funds to reverse the bad debt in accordance with relevant State regulations.
第五十七条商业银行应当按照国家有关规定，提取呆帐准备金，冲销呆帐。
local imprest accounts
当地定额备用金帐户
excess reserves
备付金(超额准备金)
I want to check out, please. Will you please have the bill ready for me?
我想结帐出旅馆了。请把帐单给我准备好。
The total amount of accounts receivable actually written off will seldom, if ever, be exactly equal to the estimated amount previously credited to the Allowance for Doubtful Accounts.
但坏账的实际核销总额很少会与之前预估并贷记坏账准备的金额完全一致。
Are non-cash credits, bad debt write? offs, credit memos and allowances approved independently of processing, recording and collecting the charge?
非现金信贷、帐注销、用备忘录和折扣等是否在其进行处理、录和收费外得到独立的批准？
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。
The account department has started working on the year - end account .
财会部已开始准备财会年终帐目。
