The paper queries the prevalent elimination entry of "allowance for doubtful accounts" in the present consolidated financial statement.
对当前合并会计报表中流行的“坏帐准备”抵销分录以及企业集团内部一方的商品 (或产品 )出售给另一方作为固定资产的会计处理提出质疑 ,并给出了解决的方法 ,这样将有利于避免一些企业集团利用内部控股关系进行人为粉饰会计报表现象的发
On Control and Management of Account Receivable;
论应收帐款的环节控制和管理
On the Management of Enterprise s Account Receivable;
企业应收帐款管理的探讨
Discussion on the relationship between current ratio and turnover ratio of receivables;
浅谈流动比率与应收帐款周转率的关系
The author puts forward several suggestions about the problems in the corporation receivables audit which can provide reference for corporation accountants.
作者对企业应收帐款审计工作中的有关问题,提出了几点建议,可供有关人员参考。
Today receivables management has been become a very important problem in the running of the construction enterprise,so we must get a clear understanding of its advantages and disadvantages,strengthen receivables management,claim the delinquent receivables in time,quicken the funds turnover speed,enhance the competitive capability.
当前应收帐款的管理已成为建筑施工企业经营活动中日益重要的问题,企业要认清应收帐款的利和弊,加强应收帐款的管理,及时清理拖欠的工程款,加速企业资金周转,提高建筑施工企业竞争力。
The Assignment Market of Accounts Receivable should be Established in China;
我国应建立应收帐款转让市场
Study of Legal Issues of the Assignment of Accounts Receivable in International Factoring;
国际保理中应收帐款转让法律问题研究
The paper analyses advantages and disadvantages of accounts receivable.
应收帐款是企业因销售商品、产品、提供劳务等 ,应向购货单位或接受劳务单位收取的款项。
credit qualifying for bad debts reserve
应提存坏帐准备的贷款
A Research on Comparison between the Bad Debt Reserve of Finance and the Provision for Bad Debts of Industrial Enterprises;
金融业呆帐准备与工业企业坏帐准备比较研究
The bank have make a 2m provision for bad debt .
银行提供200万英镑作为坏帐准备。
The provision for bad debts shall be itemized and shown as a deduction item of accounts receivable in the financial statement.
坏帐准备金在会计报表中作为应收帐款的备抵项目列示。
Brief Discussion on the Management of Account Receivable
浅议应收帐款的管理——对坏账准备金的思考
I want to check out, please. Will you please have the bill ready for me?
我想结帐出旅馆了。请把帐单给我准备好。
The account department has started working on the year - end account .
财会部已开始准备财会年终帐目。
A mosquito net might be useful in the grasslands.
在草原上准备一顶蚊帐是很有用的。
loaded for bear
具备成功的条件; 有充分准备;发怒; 准备打架; 准备毁坏对方名誉。
When you invite to dinner, you should be prepared to pay the bill and rdeach for it when it arrives.
你要是请人家吃饭，就应准备付帐单，帐单递上时应立即接过来。
I'll be called to account when I least expect it.
当我最缺乏思想准备时，我将被召去清理帐务。
You need to make a provision in your book for the value of that scrap.
你们需要在帐簿中为报废品的价值计提准备。
Prepare journal vouchers for all accrued expense to support monthly closing.
为所有预提费用准备传票，以支持月末结帐。
Comparison Study on the System of Bad Debt Provision in China and Foreign Banks;
中外银行业贷款呆帐准备金制度比较探析
You'd better brace yourself for some bad news.
有些坏消息，你最好先做好准备。
He was always ready for the worst.
他时时刻刻都作好最坏的准备。
Standard for grade classification of earthquake damage of petrochemical industrial equipments
石油化工设备地震破坏等级划分标准
I have prepared myself for any bad news.
我已对任何坏消息作好思想准备。