查询词典 allowance for bad debts

In author's opinion, in theory and practice, the risk management through capital allocation for commercial banks both at home and abroad at present does not clearly define risk prevention functions of reserve for bad loans, capital adequacy ratio and deposit insurance system and does not use clear and quantitative theory model to guide the recognition of reserve for bad debts, capital adequacy and deposit premium ratio, especially without reasonable basis and model to support the management of 8% capital adequacy ratio for commercial banks by analysis of current condition of risk management for commercial banks both at home and abroad.

上述分析表明，目前国内外商业银行在资本配置风险管理中没有清晰地界定呆帐准备金、资本充足率和存款保险制度的风险防范功能，没有用清晰的、定量的理论模型来指导呆帐准备金、资本充足率、存款保险费率的确定，特别是商业银行8％的资本充足率管理没有理论依据和模型支持。

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。

The IASB also proposes a rejig of how bad debts are recognised. Instead of booking losses as things go sour, they will be spread over the life of a loan, although the draft rules do not go as far as Spain's system of "generic provisions" which leads to more reserves being built up in good times than in bad, smoothing profits even more.

IASB还调整了辨别坏账的方法，他们将跟踪记录贷款的整个过程，而不是在贷款变成坏账之后才开始清算损失，尽管这项调整的草案没有西班牙的&通则&系统那么深入，以至于能使银行储量在经济状况良好的时候，而不是在经济状况不好的时候得到积累，从而更好地保证盈利。

Bad accounts and bad debts can not be neglected for these problems may result in serials bank insolvencies, and capital adequacy standard generates under this background.

呆帐、坏帐问题不能小看，这些问题会导致一连串银行破产的发生。资本充足标准就是在此背景下产生的。

The most common hard disk problem is there Bad Track, Bad Track hard disk is divided into physical and logical Bad Track Bad Track.

硬盘最常见的问题就是出现坏道，硬盘坏道分为物理坏道和逻辑坏道。

Spend it may not be a bad idea to dimension so, other those person it may not be a bad idea that doing these businesses likewise, the it may not be a bad idea of rich guest host with small any, perhaps say 2 are in love with marrier it may not be a bad idea, want what long maintenance goes down what to need is not fling abuses censure, because fling abuses criticises those who mean is to stay, encourage and new game regulation just is change and innovation.

所以对于维度也好，其他那些同样在做着这些事情的人也好，任何一个小小的博客主人也好，或者说2个相恋和结婚的人也好，要想长久的保持下去所需要的不是谩骂指责，因为谩骂指责意味着的是停留，鼓励和新的游戏规则才是改变和创新。

It is bad manners to interrut anyone who is reciting or speaking.It is bad manners to wave the hand in the air to attract the teacher's attention.It is bad manners to show an overeagerness to recit and show off your knowledge or cleverness.It is also bad manners to keep silent when the teacher asks you a question.If you do not know the answer,say so immediately in a voice loud enough for the whole class to hear.

这是不礼貌对待，以吟咏或speaking.itinterrut谁是不礼貌对待挥舞订单空气吸引老师的恶劣态度，显示了attention.itovereagernessrecit向您和炫耀知识或不礼貌对待cleverness.it也是当老师保持沉默你不叫你question.if 知道答案了声音说出来，立即够全班同学听。

In doing back-up data, we followed the work to be done is to switch to a system running DOS, and DOS command line in the implementation of "fdisk / mbr" command string to try to repair the hard disk of soft failure occurred ; if such a repair method to try is invalid, then we can go online to download and install the hard drive Bad Track professional testing tool to double-check the local hard disk in the phenomenon of the existence of Bad Track, Bad Track If you can not find the hard disk, it can not detect hard drive through the phenomenon is likely to be caused by the logic of failure, the logical solution is to find a Bad Track Repair Repair Tool to re-click the hard disk, only to do so.

在做好数据的备份工作后，我们接下来要做的工作就是将系统切换到DOS运行状态，并在DOS命令行中执行"fdisk /mbr"字符串命令，来尝试修复硬盘中发生的软故障；要是这种修复方法尝试无效的话，我们可以到网上下载安装一些专业的硬盘坏道检测工具，来仔细检查本地硬盘中是否存在坏道现象，如果找不到硬盘坏道的话，那硬盘检测无法通过的现象很可能是逻辑故障引起的，解决办法就是找逻辑坏道修复工具来重新修复一下硬盘，只能这样做了。

In doing back-up data, we followed the work to be done is to switch to a system running DOS, and DOS command line in the implementation of "fdisk / mbr" command string to try to repair the hard disk of soft failure occurred ; if such a repair method to try is invalid, then we can go online to download and install the hard drive Bad Track professional testing tool to double-check the local hard disk in the phenomenon of the existence of Bad Track, Bad Track If you can not find the hard disk, it can not detect hard drive through the phenomenon is likely to be caused by the logic of failure, when the only thing we can use the way is hard to find the logic of the corresponding brand Bad Track Repair Repair Tool to re-click the hard disk, I believe that case the hard disk will be able to detect the phenomenon can not be resolved the.

在做好数据的备份工作后，我们接下来要做的工作就是将系统切换到 DOS 运行状态，并在 DOS 命令行中执行" fdisk /mbr "字符串命令，来尝试修复硬盘中发生的软故障；要是这种修复方法尝试无效的话，我们可以到网上下载安装一些专业的硬盘坏道检测工具，来仔细检查本地硬盘中是否存在坏道现象，如果找不到硬盘坏道的话，那硬盘检测无法通过的现象很可能是逻辑故障引起的，此时我们唯一可以使用的办法就是找到对应品牌硬盘的逻辑坏道修复工具来重新修复一下硬盘，相信这么一来硬盘检测无法通过现象就能被解决了。

Bad boy smells bad. Bad boy appears cool. Bad boylike this

熏死人的男生，喜欢装酷的男生，反正都不是好东西啦。。。

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。