查询词典 reserve for 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。

An amount set aside as reserve for bad debts.

计提的作为坏账储备的款项。

This paper respectively researched the appraisal methods of quantified reserve for bad debts and capital at risk for credit risk, market risk and operating risk after determining a confidence level.

本文分别研究了确定一定的置信水平α后，对信用风险、市场风险和操作风险的量化和损失准备金、风险资本的估计方法。

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。

The first part is the sum of expected losses of market risk, credit risk and operating risk. The risk of losses in the part should be prevented by reserve for bad debts accrued by commercial banks. The second part is the sum of contingent losses of market risk, credit risk and operating risk at certain confidence level, and the risk of losses in the part should be prevented by capital at risk. The third part is the sum of losses of market risk, credit risk and operating risk that beyond certain confidence level, and the risk of losses in the part should be prevented by deposit insurance system.

第一部分是市场风险、信用风险和操作风险的期望损失之和，该部分损失的风险用商业银行自身提取的损失准备金来防范；第二部分是市场风险、信用风险和操作风险在一定置信水平下的意外损失之和，该部分损失的风险用商业银行自身的风险资本来防范；第三部分是市场风险、信用风险和操作风险超出一定置信水平外的损失之和，该部分损失的风险用存款保险制度来防范。

The problems on risk management through capital allocation for commercial banks are converted into the respective research on appraisal methods to reserve for bad debts and capital at risk arising from credit risk, market risk and operating risk within the framework of a unified risk management model of capital allocation.

有了统一的资本配置风险管理模型后，商业银行的资本配置风险管理问题就转化为分别研究信用风险、市场风险和操作风险的损失准备金和风险资本估计方法。

Because commercial banks have expected to prevent the losses at certain confidence level by using their own reserve for bad debts and capital at risk, commercial banks won't go bankrupt within certain confidence level. If the confidence level were a, the probability of bank failure is 1-a, so the recognition of deposit premium ratio should be performed based on 1-a of risk assets in commercial banks.

由于商业银行自身用损失准备金和风险资本来防范了一定置信水平内的损失，因此，在该置信水平内商业银行是不会破产的：如果一定置信水平为α，则银行破产的概率就为1—α，存款保险费率的确定就以商业银行风险资产的1—α倍为基础进行。

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。

For a big chunk of credit-card losses; the number of filings (and thus charge-off rates) would be rising again, whether

年美国个人破产法的一个改动使得破产登记急速下降，而后引起了信用卡大规模的亏损。

Eph. 4:23 And that you be renewed in the spirit of your mind

弗四23 而在你们心思的灵里得以更新