沖帳準備 的英文怎麼說

中文拼音 [chōngzhàngzhǔnbèi]
沖帳準備 英文
offset reserve
  • 帳 : 名詞1. （用布、紗或綢子等做的遮蔽物） curtain 2. （關于貨幣、貨物出入的記載） account 3. （帳簿） account book4. （債） debt; credit
  • 準 : Ⅰ名詞1 （標準） standard; guideline; criterion; norm 2 （目標） aim; target Ⅱ動詞1 （依據; 依照）...
  • 備 : Ⅰ動詞1 （具備; 具有） have; be equipped with 2 （準備） prepare; provide with; get ready 3 （防備...
  1. Any accounts receivable, proved and confirmed to be definitely uncollectible, shall be recognized as bed debts and written off against provision for bad debts or charged to current profit or loss as bad debts loss, if such provision is not set up

    經確認無法收回的應收帳款，已提壞帳準備金的，應當沖銷壞帳準備金；未提壞帳準備金的，應當作為壞帳損失，計入當期損益。
  2. Any account receivable, proved to be definitely uncollectible according to state regulations, shall : be recognized as bad debts and written off against provision for bad debts or charged to current profit or loss, if such provision is not set up

    經確認無法收回的應收帳款，已提壞帳準備金的，應當沖銷壞帳準備金；未提壞帳準備金的，應當作為壞帳損失，計入當期損益。
  3. Article 57 commercial banks should draw bad debt reserve funds to reverse the bad debt in accordance with relevant state regulations

    第五十七條商業銀行應當按照國家有關規定，提取呆帳準備金，沖銷呆帳。
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