查询词典 allowance for bad debts

The Allowance of Doubtful Accounts often is described as a contra-asset account or a valuation account. Both of these terms indicate that the Allowance for Doubtful Accounts has a credit balance, which is offset against the asset Accounts Receivable to produce the proper balance sheet value for this asset.

Page 59 of 122 会计英语&坏账准备&账户通常被称为备抵账户或计价账户，这两个提法都表明该账户通常表现为贷方余额，与资产账户—&应收账款&相抵消，以全面反映该项资产在资产负债表中应显示的价值。

The Allowance of Doubtful Accounts often is described as a contra-asset account or a valuation account. Both of these terms indicate that the Allowance for Doubtful Accounts has a credit balance, which is offset against the asset Accounts Receivable to produce the proper balance sheet value for this asset.

Page 59 of 122 大家网会计英语论坛 bbs.topsage.com/index_111.html 会计英语&坏账准备&账户通常被称为备抵账户或计价账户，这两个提法都表明该账户通常表现为贷方余额，与资产账户—&应收账款&相抵消，以全面反映该项资产在资产负债表中应显示的价值。

In detail, four important indexes are applied to evaluate the correlations of tax allowance, trade, structure and growth, such as correlation coefficient, macroscopicai tax burden, microcosmic ax burden and elasticity coefficient Methodology Methodologically, besides general rules on studying economy and tax, I also apply the modern tax-research methods such metric analysis and demonstration analysis to explore widely the relations among the tax allowance, trade, growth and structure.

在研究方法上，本文在研究经济税收关联关系一般规律基础上，综合运用现代税收的计量分析和实证分析方法，对经济税收的总量关系、分量关系、增长关系和结构关系等进行全面考察。

Time allowance normally 20% for w ritten papers and 10% for multiple-choice; if more allowance is needed, please state the amount and give

较长的作答时间如获准，笔试可获延长百分之二十的时间，多项选择题则为百分之十；如考生需要更长的作答时间，请列明所

Trim away one thickness of fabric, leaving 0.3cm (1/8 inch), fold the 0.3 cm (1/8 inch) seam allowance over the 0.6(1/4 inch) seam allowance below the seam line; stitch just inside the original seam .

在0.6cm(1/4英寸)缝份上方，向缝线下方折0.3cm(1/8英寸)缝份。一定要缉缝在原来的缝线里面。

In this case, the impairment losses for doubtful debts are recorded using an allowance account.

除贸易及其他应收款项之收回可能性被认为不明确但不低之情况下，减值亏损被确认。

What may be needed for what's fast becoming history's largest cesspool of sinking debts and commitments —$5.2 trillion in mortgages guaranteed or owned by the two companies, their $1.5 trillion in debts, and their $2 trillion in derivatives.

"怎麼可能需要什麼"迅速成为历史上最大的粪坑沉债务和承诺-五万二点零零零亿美元在抵押贷款担保或所拥有的两家公司，其1 。5万亿美元的债务，他们的2万亿美元的衍生产品。

Finally, for ensuring performance of insurance and endowment insurance, this paper compares partial accumulation with pay-as-you-go and funds system, constructs an actuarial model of partial accumulation system, discusses actuarial estimate of shout costs and debts, long costs and debts about endowment insurance, then this paper further considers how to preserve and increase pension funds value and put forwards investment strategies based on the portfolio insurance technique to insure the performance for the going endowment policy.

最后，为保证保险和养老保险的发展绩效，比较了目前实行的部分积累的养老保险制度同现收现付、基金制对经济的影响，构建了部分积累的养老保险制度下的精算模型，讨论了养老保险短期与长期的成本与债务的精算估计，在此基础上进一步思考了现行养老保险制度绩效的保证——积累形成的养老保险基金实现保值增值的问题，提出了运用组合保险技术的投资策略。

D.For a motor vehicle inherited, donated, won a prize and used as repayment of debts, the origin certificate is the instruments related to the inheritance, donation, prize winning or repayment of debts under agreement as well as the Notarial Deed issued by notary office

继承、赠予、中奖和协议抵偿债务的机动车，其来历凭证是继承、赠予、中奖和协议抵偿债务的相关文书和公证机关出具的《公证书

Debt consolidation mortgage fuses the ramified debts in such a manner that the interest rates on the various debts are diminished significantly.

引信的网状债务抵押债券巩固这种方式，对各种债务的利率大大减弱。

According to our present broadcasting situation,the thesis proposes using new technology to update and reform the present HFC. It also suggests broadcasting using self-advantage and arranging EPON in order to win the supermarket.

论文从我国广电的现状出发，结合实际，积极倡导采用新技术更新、改造我国现有的HFC网络；倡导广电现阶段利用自身优势，部署EPON网络来赢取市场。

A new general kinetic equation was derived in which the effect of the removal of condensation water was taken into account completely, and was applied to the polyesterification kinetic study of AA/HPHP and AA/NPG. It was found that the reaction order of self-catalyzed polyesterification was not constant. For these polyesterifications, the reaction order was 2.5 at a low temperature, while 3.0 at a high temperature.

考虑缩合水的排除对反应体系的影响，用体积浓度单位推导出一个新的聚酯反应总包动力学方程，并应用到AA/HPHP和AA/NPG两个聚酯化反应的动力学研究中，研究发现，自催化聚酯反应的反应级数并不是固定值，对于AA/HPHP和AA/NPG两个聚酯化反应而言，低温时反应级数为2.5，高温时反应级数为3.0。