中文翻译与英英解释

(无法收回的)坏帐，呆账，倒账。

bad:    bad2 〔古语〕 bid 的过去式。

debt:    n. 1.借款，欠款，债务，债。 2.情义，恩，恩义。 ...

a debt that is unlikely to be repaid

A bad debt is an amount owed to a business or individual that is written off by the creditor as a loss (and classified as an expense) because the debt cannot be collected and all reasonable efforts to collect it have been exhausted. This usually occurs when the debtor has declared bankruptcy or the cost of pursuing further action in an attempt to collect the debt exceeds the debt itself.

例句与用法

Collecting bad debts is often a difficult affair .
收呆帐往往是件棘手的事。

Mr. buchhurst, the chief accountant, has decided to chase up some bad debts .
会计主任巴克赫斯特先生决定要追回几笔帐。

Bad account dead account uncollectible account bad debt bad loan
坏帐呆帐死帐

He included some bad debts among his assets
他把一些呆账也算在他的财产中。

Chinese banks are plagued by bad debts and inefficiency
中国的银行都苦恼于坏帐和无效率

Provision for bad debts tax payment ustment amount
坏账准备纳税调整额

Provision for bad debts may be set up on accounts receivable
应收帐款可以计提坏帐准备金。

Does this include provision for bad debts
这栏应否包括坏帐准备？

Loss on bad debts tax payment ustment amount
坏账损失纳税调整额

Credit facilities and writing - off bad debts
提供信贷及撇除坏帐