loans receivable 中文意思是什麼
loans receivable
解釋
應收貸款- loans : 借貸性援助
- receivable : adj 應收的，該接收的，該接受的；可信的。 bills receivable 應收票據（opp bills payable）。n 〈pl ...
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Short - term loans are working capital loans, accounts receivable financing, revolving loans, and lines of credit
短期商業貸款短期貸款包括營運資金、應收賬及信用貸款等。 -
Secured loans involve the pledge of specific collateral, which may consist of a variety of assets such as real estate, warehouse receipts, accounts receivable, plants and equipment, trust receipts, negotiable bills of lading, stocks, bonds, and other form of property
抵押貸款中規定了特定的擔保品可作為抵押，可作為抵押的擔保品包括各種資產，如不動產、錢單、應收款項、廠房和設備、信託收據、可轉讓的提單、股票、債券以及其他形式的資產等。 -
Receivable e. g. inter - company loans and shown under headings like " accounts receivable ", " debts due from other companies " etc., simply transcribe the balance sheet figure into the box
帳款例如公司之間貸款合併在一起，並顯示于如應收帳款其他公司拖欠的款項等項目下，只須在該欄填上資產負債表內的數額。 -
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。
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