offset reserves
... 预提坏账准备 doubtful debt provision ; doubtful debts provision 坏账准备金 offset reserves ; bad debt preparatory cash 贷款坏账准备金 loan loss reserve ...
bad debt preparatory cash
... 预提坏账准备 doubtful debt provision ; doubtful debts provision 坏账准备金 offset reserves ; bad debt preparatory cash 贷款坏账准备金 loan loss reserve ...
Additional bad debts provision for prior year ; Additional l bad debts provision for prior year
坏账准备金是指纳税人按年末应收账款余额的一定比例提取准备金,用于核销其应收帐款的坏帐损失。