1)bad debt risk坏账风险
1.The management of customer files is the basic task of enterprise credit management and the file department, and it is widely used in all kinds of the control and management of enterprise bad debt risk.客户档案管理是企业信用管理和档案部门的基础性工作,在企业坏账风险控制和管理的各个环节有着广泛的用途。
英文短句/例句
1.Study on Archives Management of Enterprises Clients Based on Risk Control of Bad Account;基于坏账风险控制的企业客户档案管理研究
2.The stock of bank debt and hence the risks of bad loans may therefore still be large.因此银行贷款量及因此引发的坏账风险依然很大。
3.Strengthening the Management of Account Receivable and Avoiding the Risk of Bad Debt;加强应收账款管理 防范呆坏资金风险
4.Risk Control of Large Firms International Accounts Receivable by Analyzing Changhong s Huge Bad Accounts;从长虹巨额坏账看大企业对国际应收账款风险的治理
5.Which type of customer is riskiest/ has more overdue/ has more bad debts?哪种类型的客户风险最大/更易延期付款/有更多的坏账？
6.Strengthen the Management of Accounts Receivable to Guard against Financial Risks加强应收账款管理 防范企业财务风险
7.The Research on Analyzing and Precluding the Risk for Capital Account Openness资本账户开放的风险分析与防范研究
8.Strengthen Receivable Accounts Management,Reduce Enterprise Business Risks;加强应收账款管理 降低企业经营风险
9.Strengthen Management of Accounts Receivable Reduce Financial Risk of Enterprises;强化应收账款管理 降低企业财务风险
10.The Risk has Faced after Reform RMB Exchange Rate in china Capital Account Opening and Precaufions;开放我国资本账户面临的风险及防范
11.Strengthening the Management of Account Receivable,Keeping Away Financial Risk;加强应收账款管理 防范企业财务风险
12.Measurement to Evade the Venture of Fund Expropriation and Speed up the Liquidate of ill Creditor s Rights;加速不良债权清理 规避应收账款风险
13.Reinforcing Management of Receivables to Avoid Operation Risk;强化应收账款管理 规避经营风险
14.Strengthening the Management of the Account Receivable and Preventing Enterprise s Operation Risks;加强应收账款管理 防范企业经营风险
15.On Risk Control and Management of Account Receivable in Enterprises;试论企业应收账款风险的控制与管理
16.Strengthening Internal Audit of Accounts Receivable and Preventing Sales Risk;加强应收账款内部审计,防范销售风险
17.The Three-line of OPS Management to Avoid Accounts Receivable Risk;规避应收账款风险的OPS三条线管理
18.Study of Preventing and controlling the Receivables Risk of Credit;应收账款信用风险的防范与控制初探
相关短句/例句
receivable risk应收账款风险
1.We should earnestly summarize the reason of the phenomena formation, adopt the valid countermeasure, and avoid or reduce the receivable risk to accelerate the withdrawal of enterprises.而由赊销赊购带来的应收账款风险,一直困扰着企业,使企业不能有再生产所需的充足的资金。
3)Bad debt坏账
1.What this text is told is that the bad debts plan to confirm and adjust the method, and the difference from accountant and tax law, and at listed company case concrete to prove bad accounts plan importance that confirm security.坏账是指企业无法收回或收回可能性较小的应收账款。
4)bad account坏账
1.From the respective of stochastic process,the paper using the theory of Markev chain to establish a model which is based on the enterprise s account receivable to forecast thc amount of bad account.从随机过程的角度,依据企业应收账款的实际情况,运用M arkov链的理论和方法,构建企业应收账款发生坏账的预测模型,并运用该模型对该企业应收账款中未来可能发生坏账的金额和时间进行预测。
5)bad debts坏账
1.s:To keep away the bad debts is a valid way to set up a suitable market oriented business operation system during the transition period from the planned economy to the market economy, to guard the interests, to avoid the marketing risks and to maintain the normal production and marketing.防范坏账是企业从计划经济向市场经济过渡进而建立适应市场经济的企业运营机制 ,维护自身利益 ,避免经营风险 ,维持正常生产经营的有效途径。
2.At present, the problem of a large amount of accounts receivable of enterprises and bad debts of bank and enterprise is very much serious in our country.当前，我国企业的应收账款和坏账以及银行的大量呆坏账问题十分严重，对我国的经济造成了很大的影响，也影响我国企业在国际上的竞争力。
3.As the fund that should be collected by higher educational institutions is gradually accumulated, the"bad debts"are proportionally on the rise,which has seriously affected the normal circulation of money and assets.随着应收款规模的逐渐累积,应收款坏账所占比例逐渐上升,已严重影响了高校资金周转和资产运营质量。
6)uncollectible accounts (receivable)呆账,坏账
延伸阅读
坏账（baddebts） 无法收回的应收账款。因此而造成的损失称为不账损失或坏账费用。我国会计制度规定，坏账损失计入管理费用。外商投资企业会计制度规定，计提坏账的范围包括应收账款和应收票据。 坏账的核算方法 （1）直接冲销法（directwrite-offmethod）。坏账实际发生时直接冲销应收账款。这种方法简便易行，适用于坏账损失较小且不经常发生的企业，其不足是：违背配比原则，高估收入和资产。 （2）备抵法（allowancemethod）。在确认收入的当期按照一定方法预先估计坏账损失，并计入备抵账户，坏账雪生时再冲减备抵账户。备抵账户是应收账款的对销账户，在资产负债表中作为应收账款的减项，因而可以向会计报表使用者提示应收账款的可变现净值。 在备低法下，坏账损失尚未实际发生，而是一项很有可能发生的或有损失。符合FASB第5号准则确认或有损失的要求。 抵法更能体现配比原则和稳健主义，因而得到广泛运用，美国注册会计师协会1986年对600家公司的调查显示，有531家公司采用备抵法。 估计坏账的方法在备抵法下，需要预先估计坏账。主要有两种基础：销售收入基础和应收账款基础。 （1）销售收基础（relationshiptosales）：又称损益表法（incomestatementapproach）或销售收入百分比法。根据当期销售收入的一定发比估计当期坏账损失的方法。如果现销与赊销的比例关系稳定，可以按照不期销售收入总额的一定发比来估计；如果现销与赊销的比例关系不稳定，各期变化较大，则按照当期赊销总额的一定百分比来估计。由于这种方法偏重费用账户，强调配比原则，其计算结果就是当期坏账损失，无须考虑坏账准备的余额。 （2）应收账款基础（relationshiptoaccountsreceivable）：又称资产负债法（balancesheetapproach）。根据应收账款期末余额的一定百分比估计坏账准备的期末余额并据以计算当期坏损失的方法。由于这种方法偏重资产账户，能够恰当反映应收账款的可变净值，计算的直接结果是坏账准备的期末余额，而不是坏账损失本身，因此，在确定调整分录的金额时，应注意扣除坏账准备的期初余额。具体计算时，应收账款基础有两种方法：应收账款余额法和账龄分析法。 应收账款余额法：根据应收账款期末余额的一定百分比计算。按照行业的特点，我国行业财务制度规定了不同的提取坏账的比例，如工业企业坏账准备根据年末应收账款余额的3－5％计算。
