英语人>词典>英汉 : bad debt ratio的中文,翻译,解释,例句
bad debt ratio的中文,翻译,解释,例句

bad debt ratio

bad debt ratio的基本解释
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坏账比率, 呆账比率

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Provision ratio as a result of the different provisions, making use of the percentage of accounts receivable balance of provision for bad debt reserve method of the enterprise, the difference between the use of double provision, many of the standard costs, income taxes, income distribution ratio in the absence of differences in the case of industries in different Allowance for bad debts using the industry method of its tax losses uneven, and the loss of the basis of fair competition.

相同情况下,以"合资"、"独资"企业计提坏账准备金可按应收账款余额的3%计报,有的还更高些。这样相比较,对"合资"、"独资"企业发生潜亏的可能性就比较小,应付市场风险能力就较强,而国有企业显然就处于劣势地位。2。坏除准备金计提混乱,造成资金流失和失控,国家收入减少。

Our country's financial system requires the use of the percentage of accounts receivable balance of provision for bad debt reserve method, the ratio of its different provision, such as agricultural enterprises, construction companies, real estate development enterprise provision ratio of 1%; foreign cooperative enterprises 2 %; foreign-invested enterprises do not exceed 3%; other industries by 0.3%-0.5% Provision for bad debts reserve.

"合资"及"独资"企业与国有企业间坏账提取比率不同,加大了"合资"及"独资"企业与国有企业间的收益的差异,加大了国民收入分配的不均衡性。其原因是"独资"、"合资"企业与国有企业间应付风险能力的差距加入。我国现行财会制度规定:农业企业可按年终应收账款余额的1%计提坏账准备,工商企业应按应收账款的0.3%-0.5%计提坏账准备,对于一般企业来说,如此少的坏账准备金是难以承担坏账带来的风险的。

On the one hand,certain part of liability has been lost or exists in the form of idle assets and overstocking products,which become dead or bad debts that can not be withdrawn.On the other hand,with the increasement of debt ratio,interest rates of debts are uprising and risks of bankruptcy are increasing,thus,it increases operation risks.

一方面,国有企业的大量借款负债中,已有相当一部分流失,或以闲置资产、积压产品等形态存在,成为呆滞、甚至无法收回的不良借款;另一方面,随着负债比例的不断扩大,负债利率趋于上升,破产风险加大,增加了企业的经营风险。

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Bad debt expense:呆账费用

374bad debt account 呆账账户 | 375bad debt expense 呆账费用 | 376bad debt ratio 呆账比率

Ratio of bad debt to credit sale:呆账赊账比率

Ratio of accumulated depreciation to cost of fixes assets 累积折旧对固定资产成本比率 | Ratio of bad debt to credit sale 呆账赊账比率 | Ratio of capital investment 资本投资比率