查询词典 valuation accounts

The larger the valuation allowance, the larger the current charge to uncollectible accounts expense.

备抵账户估价越大，记入坏账损失的当期支出就越大。

In this study, the employee's willingness-to-participate in and willingness-to-pay for hypothetical supplementary health insurance packages designed by the research team was measured through contingent valuation method in Shanghai and Wenzhou. In Chengdu, the employee's actual rate of participation in supplementary health insurance was obtained through household survey. Logistic model was employed to establish the demand function and analyze the influencing factors. The organization and operation models for supplementary health insurance in different cities were summarized and comparatively analyzed. Based on the above results, proper coverage of health care and operation model for supplementary health insurance was discussed. Policy recommendation include the clear definition of the government's responsibility in the development of supplementary health insurance, the implementation of tax subsidy policy, the rule of the purchase of supplmentary health plans with personal saving accounts, and education and propagandism measures. At last, the regulation of supplementary health insurance is emphasized.

本研究根据上海和温州两地基本医疗保险框架分别设计了几个补充医疗保险方案，采用条件价值评估法调查了职工对这些补充医疗保险方案的意愿参加与意愿支付；在成都通过家庭入户调查获得了职工实际参加补充医疗保险情况，运用logistic模型建立了需求模型，进行了需求的影响因素分析；对国内补充医疗保险不同运作模式进行了总结与比较分析，探讨了补充医疗保险适宜的覆盖范围及其组织运作模式，并提出要明确界定政府在补充医疗保险发展中的职能定位，运用税收减免政策、允许用个人帐户购买补充医疗保险和宣传教育措施来扶持与引导补充医疗保险的发展以及加强补充医疗保险监管等政策建议。

The larger the allowance established for doubtful accounts, the lower the net valuation of accounts receivable will be.

提取的坏账准备是基于以往经验的一个估计数，确定的坏账准备越大，应收账款资产的价值就越低。

Because the allowance for doubtful accounts is necessarily an estimate and not a precise calculation, professional judgement plays a considerable part in determining the size of this valuation account .

因为坏账准备只能是一个预计而非精确计算值，专业判断成为确定该账户金额大小的重要因素。

The Allowance of Doubtful Accounts often is described as a contra-asset account or a valuation account. Both of these terms indicate that the Allowance for Doubtful Accounts has a credit balance, which is offset against the asset Accounts Receivable to produce the proper balance sheet value for this asset.

Page 59 of 122 会计英语&坏账准备&账户通常被称为备抵账户或计价账户，这两个提法都表明该账户通常表现为贷方余额，与资产账户—&应收账款&相抵消，以全面反映该项资产在资产负债表中应显示的价值。

The Allowance of Doubtful Accounts often is described as a contra-asset account or a valuation account. Both of these terms indicate that the Allowance for Doubtful Accounts has a credit balance, which is offset against the asset Accounts Receivable to produce the proper balance sheet value for this asset.

Page 59 of 122 大家网会计英语论坛 bbs.topsage.com/index_111.html 会计英语&坏账准备&账户通常被称为备抵账户或计价账户，这两个提法都表明该账户通常表现为贷方余额，与资产账户—&应收账款&相抵消，以全面反映该项资产在资产负债表中应显示的价值。

As magically as money can flow into a trader's accounts when he is "in the zone," it can just as easily flow out, if he is in a negative zone where unresolved self-valuation issues mysteriously act on his perception of information and behavior.

他交易者&进入状态&时，钱会神奇地流入他的账户。如果他处在消极状态，无法解决自我评估对信息认知和行为的影响，钱也可以一样轻松地流出去。

It has been put forward that there exists single Ball point and double Ball points on the symmetrical connecting-rod curves of equilateral mechanisms.

从鲍尔点的形成原理出发，分析对称连杆曲线上鲍尔点的产生条件，提出等边机构的对称连杆曲线上有单鲍尔点和双鲍尔点。

The factory affiliated to the Group primarily manufactures multiple-purpose pincers, baking kits, knives, scissors, kitchenware, gardening tools and beauty care kits as well as other hardware tools, the annual production value of which reaches US$ 30 million dollars.

集团所属工厂主要生产多用钳、烤具、刀具、剪刀、厨具、花园工具、美容套等五金产品，年生产总值3000万美元，产品价廉物美、选料上乘、质量保证，深受国内外客户的青睐