查询词典 allowance for bad debts

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。

This applies to the Basic Housing Allowance, Basic Allowance for Subsistence, and for any Overseas housing allowance.

这适用于基本住房补贴，基本生活津贴，以及海外房屋津贴。

Build a demand, want will finance and unit buy room and the capital that build a house to change the capital that at the same time for housing allowance; public to selling housing reclaims to undertake clearing as soon as possible before, in leave full house common place and common fund of maintenance of establishment, equipment and room are in charge of place to turn after controlling fund, will use the rest fund two years at extending centrally henceforth housing allowance; is strengthened right enterprise or business the classification that unit housing allocates monetary chemical industry to make is directive, ensure allowance fund sends worker hand as soon as possible, raise what the worker buys a house to pay ability.

建设部要求，要将以前财政和单位买房和建房的资金尽快转换为住房补贴；同时对出售公有住房回收的资金进行清理，在留足房屋共用部位和共用设施、设备维修基金及房管所转制资金后，将剩余的资金在今后两年集中用于发放住房补贴；加强对企事业单位住房分配货币化工作的分类指导，确保补贴资金尽快发到职工手上，提高职工买房的支付能力。

The key to township debts crisis is, that administrative disfigurement leads to the demand expansion of township debts and fiscal disfigurement leads to undersupply of township debts, intending to obtain the countermeasures of crisis.

从实证角度来分析乡镇财政支出事权的重心，即教育支出和行政管理支出的定量关系，并对教育、行政管理费支出的弹性进行了分析。

The thesis consists of six parts, including a summary, a comparison among laws on debts transfer, the forms of debts transfer, problems, analysis and solution. It details a nomological concept of debts transfer, the classification and the necessary conditions of validation.

本文分为六个部分，包括债务转移概述、债务转移法律规制比较研究、国有企业重组改制中的债务转移形式、国有企业重组改制中债务转移存在的问题、存在问题的原因分析及解决问题的对策。

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。

The aging analysis of accounts receivable in accordance with the law is the length of time to phase into the calculation of reserve for bad debts, accounts receivable, taking into account both the length of time in arrears, but also taking into account the structure of the balance of accounts receivable, the provision for bad debts Gold is more accurate and reasonable.

由于规定计提比率不同，使得采用应收账款余额百分比法计提坏账准备金的企业，采用双重差额计提，许多费用支出标准、所得税、收益分配比率在无行业差别的情况下，在不同行业采用备抵法坏账损失的企业其税赋不均，且失去公平竞争的基础。

Based on the research of current situation of risk management of capital allocation for commercial banks both at home and abroad at present, this paper put forward a unified VaR theory framework and model by using reserve for bad debts, capital at risk and deposit insurance system. The reserve for bad debts, capital at risk and deposit insurance system are used to execute grading risk prevention and to develop a comprehensive quantification method that executing risk management to commercial banks.

因此，在对目前国内外商业银行资本配置风险管理现状进行研究的基础上，本文提出了包含损失准备金、风险资本和存款保险的商业银行资本配置风险管理的统一的VaR理论框架和模型，用损失准备金、风险资本、存款保险制度来分级防范风险，并在此理论框架和模型下发展出完整的从资本配置的角度对商业银行进行风险管理的量化方法。

"Please accept this talisman as a token of our thanks."

请收下这个护身符以表达我们的感谢。

If I have that magic, I will be more acceptable in the society.

如果我拥有那种魔法，我将更加被这个社会所容纳。