备抵

1
allowance
津贴，补助；限额，定量；折价，折扣；免税额；<美>零花钱；考虑到的事情；体谅，原谅；允许，认可；（赛马）减载量；为（某人）提供津贴；定量供应（物品）；
2
provision
提供，供应；准备，预备；（尤指为旅行准备的）食物，必需品（provisions）；条款，规定；赡养，供养；（机构账户上为已知负债，尤指坏账或资产价值缩减，从利润中留出的）准备金；<史>神职委任（尤指教皇对尚未缺额神职的预先委任）；为……提供所需物品（尤指食物）；（为已知债务）留出准备金；

1
provision
... professional duty of confidentiality 保密的职业责任 provision 备抵,准备 public duty 公共职责 ...
2
[会计] Allowance
... Allotment 配股 Allowance 备抵（会计） Alpha (Market Alpha) 阿尔法；预期市场可得收益水平 ...
3
to allow for
to allow a prisoner out for exercise 放风; 放风 to allow for (a drop in value) (accountancy) 备抵; 备抵 to allow room for error 宽打窄用; 宽打窄用 ..
4
an allowanceto allow for
备办 to provide (items for an event)to caterto make preparations 备抵 an allowanceto allow for (a drop in value) (accountancy) 备抵科目 contra account ..

短语

1
备抵法
Allowance method
2
备抵坏帐
Bad debt allowance ; reserve for doubtful account
3
备抵账户
provision accounts ; contra account ; the allowance account ; haha provision accounts

1
公司可根据资本成本备抵规定扣除资本成本。
Corporations may deduct the cost of capital following capital cost allowance regulations.
2
有些公司不用任何应收账款的备抵法。
Some companies do not use any valuation allowance for accounts receivable,.
3
理解在确定备抵价值时判断发挥的作用。
Understand the role of judgment in determining valuation allowances.

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