呆账

这家商业银行因13亿英镑的呆账而忧心忡忡。

The merchant bank is being weighed down by a £ 1.3 billion book of bad debts .

强化对客户管理，降低应收账款，减少企业呆账风险。

Strengthen customers ' management , reduce accounts receivable and reduce the risk of corporate bad debts . 5 .

早产儿HIE预后差，中度预后不良占37.0%，重度100%。金融企业呆账处理宜采取的会计和税收政策

The Policy of Accounting and Tax Adopted on Bad Debit in Financial Enterprises

数以千计的企业破产，楼价崩盘，银行与国有企业（soe）呆账缠身。

Thousands of businesses have gone bankrupt , property prices have collapsed and banks and state-owned enterprises ( SOEs ) are riddled with bad debts .

Markov链在企业坏账预测中的应用另一方面，由于国有商业银行由于长期以来受呆账坏账风险的影响，对贷款的回款速度异乎寻常的敏感，保证贷款安全成为凌驾于确保贷款收益之上的目标。

The Application of Markov Chain in Forecasting the Amount of the Enterprise 's Bad Account On the other hand , as the state-owned commercial banks were long affected by bad debts , they are unusually sensitive to the loan repayment speed while ignoring their profitability .

委托贷款不得提取呆账准备。

No provision for doubtful debts shall be withdrawn on the trust loans .

他把一些呆账也算在他的财产中。

He included some bad debts among his assets .

商业银行贷款损失税收政策是银行所得税的核心问题。对于银行提取的呆账准备金能在税前多大比例扣除，商业银行、监管部门以及财税部门存在较大争议。

Tax policy of bank loan-losses is the key issue of corporate income tax of bank .

由此造成农村财务收入难，呆账坏账多，产生了很多财务遗留问题。

Therefore , there are few income and great bad loans in the rural finance causing lots of financial problems .

明显的风险就是政治上直接的引导会产生生产能力过剩，低的投资回报率还有银行未来的呆账。

The clear risk is that politically directed lending creates more overcapacity , poor rates of return and future bad loans for banks .

通过对我国金融企业现行呆账处理的会计和税收政策进行分析，就发现其存在的问题。

Passing the analysis of the current accounting and tax policy for bad debit in Chinese financial enterprises , We will discover the existent problems .

的呆账，但存贷利率差价如此之大，给任何表面上守信用的银行都了盈利空间。

Loan losses are high , but the spreads are so large that with any semblance of credit discipline there should be room for profits .

长期以来我国商业银行深受呆账、坏账困扰，银行担心的是不偿，而不是早偿。

Our commercial banks have been deeply obsessed by bad debts for a long time and what they worry about is no repayment , not prepayment .

金融企业不承担风险的委托贷款等资产，不计提呆账准备。

A financial enterprise does not have to set aside bad debt reserve for any entrusted loans , of which it does not bear the risk .

数十年管理不善自后，截止到90年代末，有三分之一的贷款成为呆账，大多数是僵化的国有企业拖欠的。

After decades of mismanagement , by the late1990s perhaps a third of all loans were sour , most of them owed by zombie state-owned enterprises .

让200万农村孩子免除了失学之虞。公司拿出200万美元以应付呆账的发生。

And help 2 million children in China 's rural areas stay at school . The company had make a $ 2m provision for bad debt .

我国行政事业单位的财务资金使用还存在着经费超支、专项资金开支不明、财务票据管理混乱、坏账和呆账现象突出等问题。

Now , there are some serious problems of excessive expenditure , unclear expenditure on special funds , confused management on financial bills , bad debts , etc.

通过加强对企业经营的监管和严格控制款项用途等手段，我国商业银行贷款呆账率明显下降，盈利增加。

Business by strengthening supervision and strict control over use of funds and other means , our bad debt rate of commercial bank loans decreased , increased profits .

人们失业，房贷及各种信用卡贷款都成了呆账和坏账，之前信贷业务越发达的公司企业，其危害则就越严重。

People unemployed , mortgages and all kinds of credit card loaned have become doubtful and bad debts , The more developed credit , the harm is more serious .

奥巴马说，这份协议总体上加强了对金融系统的控制，并要求银行业保持更多的储备以填补呆账和失败投资带来的损失。

He said the agreement generally increases regulation of the financial system , and calls for banks to keep larger reserves to cover losses from bad loans and failed investments .

房地产过高估值和长期大量的金融抵押贷款给金融机构带来越来越多的呆账坏账，影响了金融机构的真实资产。

Excessive overestimation and long time financial mortgage loan bring the financial institution more and more bad debt loss in the future , which influence the financial institution ' real property .

以诸如不良贷款规模这类银行业危机的标准衡量指标来看，美国的呆账问题可能比其他任何发达国家都要严重。

Judged by standard measures of banking distress , such as the amount of non-performing loans , America 's troubles are probably worse than those in any developed-country crash bar Japan 's.

在2009年我们已经看到贷款总额巨幅上涨，再发展下去就有出现贷款呆账和银行业危机的威胁。

Yet coming after the extraordinary rise in lending seen in2009 , a further massive expansion of credit would increase the threat of loans turning bad and of a future banking-sector crisis .

当前银行业面临诸多风险：银行体系中的呆账严重，金融资本流通不畅，中国股市的高风险等。

Many a risk is confronted with the present banking industry : serious doubtful accounts in the banking system , unsmooth circulation of financial capital , risks in China 's stock market , etc.

如果加上营业税增加、呆账准备金提取增加等因素，国有银行实际盈利水平将更高。

If such factors as increases in business tax and in the drawing of bad debt reserve requirement are taken into account , State-owned commercial banks would have recorded greater profits last year .

目前中国国有商业银行的公司治理结构不完善，呆账坏账比例高，盈利水平低，无法满足上市的要求。

For the time being , Chinas state-owned commercial banks are not in a position to be listed because of their poor administrative performance , high percentage of non-collectible accounts , low profits .

中国银监会在其网站声明中表示，核销呆账是为了减轻受灾群众的债务压力同时帮助四川重建。

The write-offs are to reduce the mortgage burden of survivors and help reconstruction efforts in Sichuan , the China Banking Regulatory Commission ( CBRC ) said in a statement on its website .

在税收政策上，宜用注销法代替准备金法确认和扣除企业呆账损失，以体现税收中性原则。

On tax policy scope , to embody the neuter principle of tax , it is suggested that we use Write-off Method to recognize and deduct bad debt losses instead of Provision Method .

我国企业的应收账款状况一向不容乐观，企业之间相互拖欠，逾期应收账款居高不下，呆账和坏账比例逐年升高，企业资产质量严重恶化。

The condition of accounts receivable in Chinese enterprises is always unoptimistic : arrears of overdue accounts receivable , high ratio of stagnant debts and bad debts , a serious deterioration in assets quality .

分析了应收账款的形成过程与呆账、坏账产生的原因及其风险危害，提出了建立应收账款风险指标体系、建立和完善内控制度等防范与规避应收账款风险的措施。

This article analyzes the development of account receivable as well as causes and risks of bad debt , and then puts forward risk index system , control system and some measures to avoid risks .