allowance for bad debts

allowance for bad debts的基本解释

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[经] 备抵坏帐, 呆帐准备

与allowance for bad debts相关的网络例句 [注：此内容来源于网络，仅供参考]

The results showed as follows:(1) the de-farming index of 479 investigated farm households is 79.21% with per capita area of de-farming slope farmland of 0.205 hm~2,per capita grain yield loss resulted from de-farming slope farmland of 74 kg and per capita allowance of 171 yuan from the government in 2003;(2) the de-farming allowance from the government has a bigger influence on a poor household,and if an allowance from the government would be stopped,the re-exploitation of partly de-farmed slope farmland is possible;(3) in 2003,per capita cash income of 479 investigated farm households is 1 492 yuan,and its sources mainly from floating employment,selling grain and greenstuff,de-farming allowance,selling products of domestic livestock and poultry and dealing dicker etc.;(4) in a few coming years,those employments of stable and higher earning will be firstly selected by farmers,and high expected value agriculture or rural commerce are going to become the leading livelihood of a good few farmers with some fund or skill.

结果表明：被调查农户人均退耕坡地0.205 hm2，退耕指数达79.21%；2003年479农户因退耕导致的粮食减产量人均74 kg，得到政府补贴人均171元；退耕补贴对贫困农户的影响程度较大，停止退耕补贴后存在反垦可能性。2003年被调查农户人均现金收入1492元，主要来源于外出打工、卖粮菜、退耕补贴、卖畜禽产品和做小生意等。未来几年，能获得稳定收入且报酬相对较高的行业是农民谋生的首选，有资金积累或一定技能的农户正在将生计转向高附加值农业或第三产业。

Notes to the Financial Statements For the year ended 30 June 2008 20 TRADE AND OTHER RECEIVABLES The Group 2008 2007 HK$'000 HK$'000 Trade receivables 27,045 18,933 Less: Allowance for doubtful debts –(5,483) 27,045 13,450 Ageing analysis The ageing analysis of trade receivables (net of allowance for doubtful debts) as of the balance sheet date: The Group 2008 2007 HK$'000 HK$'000 Current to 3 months 21,357 12,325 Within 4 to 6 months 3,900 1,125 Over 6 months 1,788 – 27,045 13,450 The Group usually grants credit periods ranging from one to three months.

GOLDEN HARVEST ENTERTAINMENT LIMITED 162 Annual Report 2008 搜索公告牛即可看到网络上最快的个股公告财务报表附注截至二零零八年六月三十日止年度 20 贸易及其他应收款项本集团二零零八年二零零七年千港元千港元应收贸易款项 27，045 18，933 减：呆账拨备–(5，483) 27，045 13，450 账龄分析于结算日之应收贸易款项之账龄分析如下：本集团二零零八年二零零七年千港元千港元即期至三个月 21，357 12，325 四至六个月 3，900 1，125 六个月以上 1，788 – 27，045 13，450 本集团一般给予客户介乎一至三个月之信贷期。

By expanding the L-B model and integrating the impulsions into the model, we can conclude the different influeces to corporation value and debts level come from different impulsions:1 The change of demand——If the demand increases temperately, the corporation value also increases and the firm will increase its debts level, vice versa.2 The change of technology——New technology reduces products\' cost and improves the corporation value, the firm will increase debts level. 3 The unsymmetrical change of the firm\'s decision——The leader\'s corporation value increases and will increase its debts level, the follower is contrary.

对L—B模型进行扩展，将随机冲击的影响纳入模型，可以导出随机冲击对企业整体价值、负债水平产生的不同的影响：1市场需求变化——当市场需求温和上升时，企业整体价值上升，企业有增加负债的动力；温和下降时情况相反。2技术更替——技术更替降低了产品成本，提高了企业的整体价值，企业有增加负债的动力。3非对称的市场决策变化——领导企业的整体价值上升，有增加负债的动力；跟随企业则相反。

与allowance for bad debts相关的网络解释 [注：此内容来源于网络，仅供参考]

allowance for bad debts：呆账备抵

采用呆账备抵 (allowance for bad debts). all-purpose financial statement 通用财务报表,通用会计报表 可以供不同会计报表使用者, 其中包括 投资人,债权人,企业客户,以及企业职 工使用的会计报表. 主要指企业公布的年 度会计报表,例如,资产负债表,

allowance for bad debts：貸倒引当金 坏帐准备金

前受金 预收货款 Advances received | 貸倒引当金 坏帐准备金 allowance for bad debts | 貸方 贷记 credit

allowance for bad debts：备抵坏帐

Allocable 应分配的 | Allowance for bad debts 备抵坏帐 | Allowance for depreciation 备抵折旧

allowance for bad debts：呆帐准备金

allowance error 允许误差 | allowance for bad debts 呆帐准备金 | allowance for finish 精加工余量

Less:allowance for bad debts：减:坏帐准备

应收帐款 Accounts receivable | 减:坏帐准备 Less:allowance for bad debts | 预付货款 Prepayments-supplies