查询词典 provision for bad debts

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。

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。

First, it reconstructs the argument about the legal provision structure aroused by Analytical Jurisprudence. Austin deemed that the order rule is the main part of the provision structure, but Kelson thought that the punishment rule is the main part of the provision structure. Hart believed that the provision structure should have diverse forms, but the punishment rule is by no means necessary to any provision.

首先，重构了分析实证主义法学有关法律规范结构理论的主要争论：奥斯丁认为命令性规则是法律规范结构的主要部分，而凯尔森则认为规定制裁的规则是规范结构的主要规则，哈特则认为，法律规范应该具有多样形式，但规定制裁的规则并非对任何规范都是必要的。

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。

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。

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。

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。

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。

The effect of bad check can be independent with its"bad"question.According to law,the drawer of bad check should undertake the bill duty,and still undertake civil and administrational even criminal law duty;the endorser of bad check should undertake the related bill duty with drawer,but should not undertake the related civil duty under the general situation;the payer of bad cheek should not undertake the certain payment duty in the bill law,and should refuse to pay money for the cause of transcending the contract duty;the holder of bad cheek should enjoy the right of bill and the right of asking for civil compensation.

空头支票自身的票据效力可与其空头问题独立；空头支票的出票人依法应承担票据责任，同时还应当承担民事、行政甚至刑事法律责任；空头支票的背书人应与出票人承担连带票据责任，但一般情况下不能承担连带民事责任；空头支票的付款人不承担票据法上当然的付款义务，可以超出合同义务为由而拒绝付款；空头支票的持票人依法享有票据权利和民事赔偿的请求权。

The circulation, consumption and reproduction of the trilogy have not only testified to its historical significance and literariness, but also invested it with new meanings.

该三部曲的流通、消费与再生产不仅验证了其历史意义及文学性，而切还赋予它以新的意义。

If he thought that he could buy me off, he would be wrong.

如果他认为他可以收买我，那他就大错特错了。