如何设定财务会计目标_淘论文 关键词】会计目标；呆；坏账；对策 [gap=869]Keywords] Accounting objectives; Allowance for doubtful; Bad debts; Countermeasures
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provision for bad debts 呆帐准备 ; 坏账准备
allowance for bad debts 呆账备抵 ; 呆帐准备金
Loss on bad debts 坏账损失
bad debts expense 坏账费用
bad debts policy 坏账保险单
According tothe situation in China, the reason for banks'low benefits and bad debts is not only thewrong system but also the ignorance of credit risk analyses.
就我国实际情况而言，银行经营效益低下，呆账、坏账增加固然有体制上的原因，但忽视信用风险分析和管理方法的研究，对信用等级进行不合理的度量也是一个不容忽视的原因。
参考来源 - 基于神经网络专家系统的信用风险度量方法研究 （研究生论文）The Southeast Asian Financial Crisis in 1997 is an alarm bell to us. It is the most urgent situation for us to handle the bad debts between the state-owned enterprises and commercial banks.
1997年东南亚金融危机再次给我们敲响警钟，因此化解国有大中型企业和国有独资商业银行的不良债权债务问题已经到了迫在眉睫的地步。
参考来源 - 国有银企不良债权债务问题研究·2,447,543篇论文数据，部分数据来源于NoteExpress
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