坏账准备金

统计检验方法在坏账准备金审核中的应用初探

Preliminary Study of Applying Statistical Test to Provision for Uncollectible Accounts

银行的坏账准备金已经在逐渐上升。

Provisioning costs against bad loans are already creeping higher .

补偿机制包括抵押贷款、提取坏账准备金等措施。

Finally , the repayment mechanism means secured credit and the bad debt 's reserves .

两家银行的坏账准备金水平都接近减半，反映出贷款组合的前景有所改善。

Both banks saw provisioning levels roughly halve a reflection of the improving prospects of loan portfolios .

仅今年第三季度，摩根大通就从坏账准备金中拨回了19亿美元。

JPMorgan ( JPM ) took back $ 1.9 billion in loan loss reserves in the third quarter of this year alone .

德意志银行将其坏账准备金增至10亿欧元，较第一季度高出一倍，与2008年全年拨备的总额大体相当。

Deutsche raised its provisions against loan losses to 1bn , double the amount in the first quarter and about the same as its total provisions during 2008 .

净利润大幅下降，部分是由于当年新增贷款计提了7200万美元的坏账准备金。

The steep drop in net income was due in part to a $ 72 million build in credit reserves needed to cover all the new loans made during the year .

我国是在1992年执行的《股份制试点企业会计制度》最早提出了计提坏账准备金的规定，但并没有做出强制要求。

Our country earliest proposed the rules of bad debt reserve extraction in 《 Joint-stock pilot enterprise accounting system 》 which is executed in 1992 , but had not made compulsory requirements .

受坏账准备金大幅增加、成本上升以及收入下降影响，渣打去年净利润下降了37%至25亿美元。渣打业务主要集中在亚洲、非洲和中东地区。

Hit by a sharp increase in bad debt provisions , rising costs and falling revenues , the bank that is focused on Asia , Africa and the Middle East reported a 37 per cent fall in net profits to $ 2.5bn last year .

尽管这场信贷危机初期阶段的特点，是问题证券的大量减记，但目前各银行都面临着坏账准备金稳步上升的局面，这将吞噬银行利润，并限制其重建资本基础的能力。

Whereas the early phases of the credit crisis were marked by heavy writedowns on securities that became toxic , banks are now facing a steady rise in provisions for bad debts , which will eat into profits and limit their ability to rebuild their capital bases .

对坏账损失核算的几点认识浅议应收帐款的管理&对坏账准备金的思考

Thoughts on Reserve for Bad Debts Related to Tax Some Points on Business Accounting for Loss of Bad Debts