坏账

China is theonly country in history to have simultaneously achieved record economic growth anda record number of nonperforming bank loans.

中国是历史上唯一的在创经济增长记录的同时也创银行贷款坏账记录的国家

But it should be recognized that although new commercial banks have not broken the obsolescent banking structure and culture, and their development is limited by internal and external environments.

但是，也要注意到新兴的商业银行并没有突破旧有的银行体制及文化，其发展也渐渐受到自身及外在的限制，贷款坏账率在上升，而资产的利润率也在下降。

And Sal Oppenheim, a bank that has been in family hands for over 200 years, may now sell itself after a number of loans went sour.

还有萨尔奥本海姆，如今这家由家族控制长达200多年的私人银行，在多项贷款变成坏账的危机之下，也只能出售自己的股份来维持生命。

In this case , the overstatement of bad debt expense unjustifiably understates the present year's net income .

这样，坏账费用的高估会不合理地低估当年的净利润。

Generation production costs and their present worth may be computed using a production simulation program.

下表列示了从账龄分析表中得出的加总数，反映了预计坏账总额是怎样计算出来的。

Losses from uncollectible receivables tend to be greater during periods of recession than in periods of growth and prosperity.

经济萧条期的坏账损失通常会比经济增长、繁荣期的损失要大。

An amount set aside as reserve for bad debts.

计提的作为坏账储备的款项。

At present, only requires businesses to use more than money receivable analysis tam provision for bad debts reserve.

L。我们目前只限于采用一种方法计提坏账准备金不利与西方会计制度相衔接。

Second, the provision for bad debts reserve

目前，我国只规定企业采用应收赃款余担分析法计提坏账准备金。

What is crucial is to strike a balance between crashing the market, which could be devastating in terms of the resulting job losses and non-performing loans, and cooling off the speculative fever sufficiently to stave off any possibility of re-ignition.

关键在于，一方面要避免打压过度而使经济陷入危机并导致失业和坏账；另一方面又不能出手过轻而使房产泡沫重新膨胀。

The labia have now been sutured together almost completely.The drains and the Foley catheter come out at the top.

此刻阴唇已经几乎完全的缝在一起了，排除多余淤血体液的管子和Foley导管从顶端冒出来。

To get the business done, I suggest we split the difference in price.

为了做成这笔生意，我建议我们在价格上大家各让一半。