坏帐

Bad debt allowance

备抵法 Allowance method 备抵坏帐

现金折扣 Cash discount | 备抵法 Allowance method 备抵坏帐 Bad debt allowance | 损益表法 Income statement approach

bad debts

坏帐

通常的做法是,收入和开支相抵后,算出每年的盈利,但完全没有考虑坏帐(bad debts)和折旧. 这种局面的结果之一,就是在明清史料中经常可以看到的故事,即作为一种慈善的举动,把长期拖欠的债务一笔勾销. 由于缺乏资本结余(capital balance)的清楚的知识,

bad debts

坏帐损失

研究开发费 Research and development expenses | 坏帐损失 Bad debts | 外籍人员费 Delegates Expenses

reserve for bad debts

坏帐储备

reserve capital 后备资本 | reserve for bad debts 坏帐储备 | reserve for contingencies 意外损失储备

less:reserve for bad debts

减:坏帐准备

应收帐款 Accounts receivable 5 | 减:坏帐准备 less:reserve for Bad Debts 6 | 预付货款 Prepayment to suppliers 7 119,760.00

reserve for bad debts/bad debts expense

坏帐准备

相关性原则 relevance principle | 坏帐准备 reserve for bad debts/bad debts expense | 留存收益 retains earning

uncollectible accounts

呆帐,坏帐

uncollected funds未收资金 | uncollectible accounts呆帐,坏帐 | uncollectible note坏票

net charge off

坏帐损失净值

negative file:不良客户档案 | net charge off:坏帐损失净值 | net settlement:净结算额

provisioning policy

坏帐准备政策

provisionally acceptable levels of expenditure 暂定预算开支上限 | provisioning policy 坏帐准备政策 | proxy 代表;委托书

provisioning policy

坏帐预备政策

provisionally acceptable levels of expenditure 暂定预算开支上限 | provisioning policy 坏帐预备政策 | proxy 代表;委托书

enamelling iron：搪瓷[用)钢板

enamelled strip || 涂珐琅钢带,搪瓷钢带 | enamelling iron || 搪瓷[用)钢板 | enantiomer || 对映体,对映异构物

leeringly：以斜眼看 (副)

leeriness 猜疑; 留神; 狡猾; 机警 (名) | leeringly 以斜眼看 (副) | leery 机敏的, 细心的; 猜疑的, 迟疑的 (形)