坏账

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。

The pressure of the test results showed that house prices fell within the range of 30 percent, the banking industry can bear; but fell by more than 30 percent, the banks bad debts will rise.

压力测试结果显示，房价下跌幅度在30%以内，银行业可以承受；但下跌幅度超过30%，银行的坏账就会上升。

Around 30 per cent of bank credit is either to housebuyers or property developers, so bad loans could start to surge just at a time when the government is calling on banks to accelerate lending in order to prevent a sharper slowdown.

约30%的银行贷款来自房屋购买者或开发商，坏账只会随时间愈加恶化---也正在这个时候北京政府竟呼吁银行加大贷款力度以防经济大幅回落。

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。