壞賬準備 的英文怎麼說
中文拼音 [huàizhàngzhǔnbèi]
壞賬準備
英文
bad debt reserves-
Provision for bad debts tax payment ustment amount
壞賬準備納稅調整額For example, enterprise manage state and result can not be reflected if account deal is illusive and the precision of reclaimable creditor ' s rights ; account face value of capital asserts fall away new value ; stock value differ from current value ; cost charge is inconsistent with profit and so on
諸如： 「壞賬準備」的賬務處理和可收回的債權精確度較低，從而不澎碩士學位論文卜認s飛』 lr 』 s飛， }任s生s能如實地反映企業經營狀況成果;固定資產賬面價值與重置價值嚴重背離;存貨的價值與現值不一致;成本費用和利潤不實等。Provision for bad debts bad debts expense
壞賬準備新譯灣翻譯The company will provide an allowance for doubtful accounts based on the ages of accounts receivable
公司將為按照應收帳款賬齡提供壞賬準備金。It is difficult for the state - owned commercial banks to go on the market mainly because their conditions of the listing have not met the relative regulations, which are capital adequacy ratio and asset yield ratio
大量的壞賬準備金的提取將使銀行的帳目從盈利轉向虧損；資產質量的低下也嚴重侵蝕了銀行的資本金；證券市場的規模難以達到。另一方面，銀行分拆上市難。On the basis of summarizing the experience, we improved the methods on using the provisions for writing off the bank non - performing and bad debts last year, concentrating our efforts on priority sectors, mainly for the bankruptcies and shutdown of the state - owned large and medium deficit - ridden enterprises in the key sectors such as textile, coal, nonferrous metal, metallurgy, military industry and so on
在總結經驗的基礎上，去年改進了核銷銀行呆壞賬準備金使用辦法，集中力量，突出重點，主要用於紡織、煤炭、有色、冶金、軍工等重點行業的國有大中型虧損企業的破產、關閉。The provision for bad debts should be accounted for separately and accounts receivable should be stated be stated net of the provision for bad debts in the balance sheet
壞賬準備應當單獨核算，在資產負債表中應收款項按照減去已的壞賬準備的凈額反映。There was a hk 1. 5 million write - back of provisions due to a reduction in the size of the mortgage portfolio and the maintenance of good asset quality
由於按揭組合資產減少及資產質素維持良好，期內回撥萬港元呆壞賬準備金。Additional bad debts provision for prior year
增提的壞賬準備金Article 25 enterprises engaged in such businesses as credit and leasing operations may, on the basis of actual requirements and following approval by the local tax authorities of a report thereon, provide year - by - year bad debt provisions, the amount of which shall not exceed 3 % of the amount of the year - end loan balances ( not including inter - bank loans ) or the amount of accounts receivable, bills receivable and other such receivables, to be deducted from taxable income of that year
第二十五條從事信貸、租賃等業務的企業，可以根據實際需要，報經當地稅務機關批準，逐年按年末放款余額（不包括銀行間拆借） ，或者年末應收賬款、應收票據等應收款項的余額，計提不超過百分之三的壞賬準備，從該年度應納稅所得額中扣除。The increase in pat mainly reflected an increase of hk 190. 3 million in net interest income from the wide prime - hibor spread, an increase of hk 99. 8 million in other income and a reduction of hk 60 million in provisions for bad and doubtful loans
除稅后溢利的增幅主要反映香港最優惠利率與香港銀行同業拆息之間擴闊的息差，使凈利息收入增加1 . 903億港元，其他收入增加9 ， 980萬港元及呆壞賬準備減少6 ， 000萬港元。General provision of hk 22. 1 million 2001 : hk 9. 6 million and specific provision of hk 63. 9 million 2001 : hk 25. 7 million were charged to the consolidated profit and loss account in 2002, reflecting the increase in the size of the retained mortgage portfolio from hk 19. 8 billion to hk 28. 3 billion
年度內的一般呆壞賬準備金為2 ， 210萬港元2001 ： 960萬港元，特殊呆壞帳準備金為6 ， 390萬港元2001 ： 2 ， 570萬港元，主要反映保留按揭貸款組合金額由198億港元增加至283億港元的結果。An additional specific provision of hk 25. 7 million was made in 2001
於2001年，按揭證券公司額外提供特殊呆壞賬準備金2 ， 570萬港元。Bad debt charge to total assets
壞賬準備與總資產比率This arose as a result of an increased charge on the regional exposures booked in hong kong by some foreign authorized institutions
壞賬準備增加，原因是部分海外認可機構為香港入賬的亞洲信貸增撥準備。As to how to eliminate the impairment, consolidated financial statements provisional regulation > does not give concert guidance. in this paper, the author illustrates the elimination of the impairment by giving two examples
盡管我們可以參照壞賬準備對其進行抵銷處理，但由於二者的經濟實質不同，也不能完全按照壞賬準備的抵銷來對其進行處理。分享友人