查询词典 bad debts

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。

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。

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。

But up to now, the accrued methods of reserve for bad loans in commercial banks both at home and abroad all should be accrued according to certain percentage of loan balance and the accrued methods of reserve for bad debts are not precisely linked with expected losses of risk assets in commercial banks.

但是，到目前为止，国内外商业银行呆帐准备金的提取方法都是按贷款余额的一定比例提取，没有与商业银行风险资产的预期损失精确挂钩。

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。

UFJ financial holdings Inc. was also unable to deal with large bad debts and sought to merge with Mitsubishi-Tokyo financial group to solve the management crisis. MTFG longed for increasing the domestic and off-shore blanches to make more profits and catch up with American and European financial groups after solving bad debts problem and maintaining sound capital adequacy ratio.

UFJ金融控股集团则因为无法有效解决呆帐问题，而企图与体质健全的三菱东京金融集团合并，以解决其经营危机；三菱东京集团在解决呆帐问题、维持健全的资本适足率后，亟欲扩大国内外分行规模，转向追求高收益能力、以同欧美大型金融集团竞争。

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。

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。

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。