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| 51. | Idea 4: Incipient asset bubbles in Asian stocks and property - reversal of sterilization mistake |
| 观点4：亚洲股票和房产的初期资产泡沫——冲销错误的扭转 |
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| 52. | Before we illustrate the adjusting entry for a future month, let us first see why the balance in the allowance account may change during the accounting period. |
| 在我们举例说明将来月份调整会计分录的做法以前,先来看看为什么在一个会计期间内坏账准备的金额会改变。 |
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| 53. | Article57 Commercial banks should draw bad debt reserve funds to reverse the bad debt in accordance with relevant State regulations. |
| 第五十七条商业银行应当按照国家有关规定，提取呆帐准备金，冲销呆帐。 |
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| 54. | Second, they need to take steps to write-off, sell down or otherwise recognise the losses incurred as soon as possible. |
| 其次，它们必须采取措施，尽快冲销、售坏账，或者确认坏账所致的损失。 |
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| 55. | The journal entry to accomplish this consists of a credit to the accounts receivable controlling account in the general ledger (and to the customer's account in the subsidiary ledger), and an offsetting debit to the Allowance for Doubtful Accounts. |
| 对应的会计分录包括贷记总账中应收账款汇总账户(同时贷记明细账中该客户的应收账款账户),并借记相对应的坏账准备。 |
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| 56. | Fifth, prudent accounting principles will be adopted, and a complete system for withdrawing and writing off bad debt reserve fund established. |
| 第五，实行谨慎会计原则，建立完善呆帐准备金的计提和冲销制度。 |
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| 57. | At the end of each month, management should again estimate the probable amount of uncollectible accounts and adjust the Allowance for Doubtful Accounts to this new estimate. |
| 在每个月末,管理阶层将重新预估可能无法收回的账款全额并调整坏账准备到这个新的估计水平。 |
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| 58. | Third it causes in the circumfluence effect of duality finance structure and region finance to counteract the validity of money policy. |
| ( 3 )导致二元金融结构与区域金融的回流效应对货币政策有效性的冲销。 |
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| 59. | Unilateral transfers are transactions that are only one-sided since there is no offsetting payment. |
| 由于没有冲销的支付款项，因而单向转移是指单边的交易。 |
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| 60. | As for achievements, we recorded sales that had not happened and then recorded false return sales. |
| 而业绩，我们记录从未发生过的销售，然后用虚假的退回品加以冲销。 |
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