allowance for bad and doubtful debts
坏账及呆账备抵
provision for bad and doubtful debts
坏账及呆账拨备
the value of debts owed and arising out of the ordinary course of business after making proper provision for bad and doubtful debts
在正常经营中发生并持有的债权在提取了适当的坏帐及呆帐准备后的价值
from the lenders' perspective, writing off a few bad id-theft debts is cheaper than losing the lucrative "impulse buyer" market.
在信用卡公司的眼里,比起失去盈利丰厚的“冲动消费者”市场,由身份窃贼造成的几笔坏账算不了什么大事。
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