查询词典 bad debt ratio

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。

It's found that, the liability of Taiwan-funded enterprises, is mostly composed of operating liability and short-term loan, the ratio of debt to financial institution is not high and the debt is mostly short-term; Financing from the bank or financial institution is important fund source for Taiwan-funded enterprises, especially regarding revolving fund; and moreover it shows that macroeconomic policy, legal restriction and bad financial behavior is the principal reason causing the Taiwan-funded enterprises' difficulty in debt-finance in China mainland.

研究发现，台资企业的负债融资主要是依靠经营性负债和短期隆借款；向金融机构借款的比率并不高，且借款形式以短期借款为主；向大陆中资银行或金融机构的融资是台资企业重要的资金来源，尤其是在周转金安排上；造成台资企业在大陆借贷困难的主要原因是宏观经济政策、法令限制和企业自身财务的不佳。

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lost or exists in the form of idle assets and overstocking products,which become dead or bad debts that can not be withdrawn.On the other hand,with the increasement of debt ratio,interest rates of debts are uprising and risks of bankruptcy are increasing,thus,it increases operation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

But we don't care about Battlegrounds.

但我们并不在乎沙场中的显露。

Ah! don't mention it, the butcher's shop is a horror.

啊！不用提了。提到肉，真是糟透了。