坏账

Second is an agreement on how the ECB would be recapitalized in the unlikely event that bank failures were to leave it with big losses on its loan book, or that it were to make large outright purchases of securities that subsequently went bad.

其次，要有一个协议，规定在如下不大可能的情况下——银行倒闭使得欧洲央行大笔贷款成为坏账，或是欧洲央行不得不大量全盘接手银行倒闭造成的不良证券，欧洲央行如何进行资本重组。

More important, Sweden's much-praised bad banks, into which the government shovelled troubled loans, dealt with straightforward credit backed by clear collateral.

更重要的是，瑞典备受赞扬的坏账银行（政府将问题贷款转入此类银行）处理的是有明确抵押物的直接信贷。

The only practicable alternative, therefore, is to credit a separate account called Allowance for Doubtful Accounts with the amount estimated to be uncollectible.

唯一可行的办法，是单独设置&坏账准备&账户，通过贷记该账户来反映估计的不可收回的应收账款数。

The plan is to sell the good bank and gradually run down the assets of the bad one

根据计划，好账银行将被出售，坏账银行的不良资产则会被慢慢消化

The stock of bank debt and hence the risks of bad loans may therefore still be large.

因此银行贷款量及因此引发的坏账风险依然很大。

Although the two boards are close with respect to accounting principles, they diverge on actual rules regarding how to recognise bad debt and book changes in the fair value of loans.

虽然这两个委员会在会计准则方面非常相似，但在涉及确认坏账和记录贷款的公允价值变化的实际规则上却大相径庭。

Because of the sudden bust of a 10-year American housing boom, a rocketing number of American homeowners were unable to pay mortgages, and the banks were troubled by mountain-high bad debts.

因为突然打破美国10年的繁荣住房状况，呈上升状态的美国私房物主都不可能支付贷款，银行也因为堆积如山的坏账而烦恼。

For two years, bankers, hedge-fund managers, private-equity whizzes and the like have been blamed for the excesses that led to taxpayers' money being poured into bad banks.

两年来，银行家、对冲基金经理、私募股权的快速交易等已经因交易过度引发纳税人的钱流向坏账银行，这些已遭到谴责。

For two years, bankers, hedge-fund managers, private-equity whizzes and the like have been blamed for the excesses that led to taxpayers' money being poured into bad banks.

两年来，银行家、对冲基金经理、私募基金高手等金融家因过度投放而受到指责，因为他们使纳税人的钱也随着流入坏账银行。

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 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。