provision accounting

基本解釋

Chapter three and four point out the problems existing in our country's loan-loss provision accounting policy and practice.
第三章和第四章分析歸納出我國(guó)在貸款損失準(zhǔn)備金會(huì)計(jì)政策及計(jì)提實(shí)務(wù)中存在的若干問(wèn)題；
Chapter nine gives some suggestions to our country's loan-loss provision accounting policy based on the American experience.
第九章在借鑒美國(guó)經(jīng)驗(yàn)的基礎(chǔ)上，針對(duì)我國(guó)貸款損失準(zhǔn)備金會(huì)計(jì)政策與實(shí)務(wù)中所存在的問(wèn)題，提出若干政策建議；
www.asc.net.cn
The theory study of loan-loss provision accounting is very insufficient in our country, especially the systemic study about the loan-loss provision policy of both internal and international.
我國(guó)理論界對(duì)于貸款損失準(zhǔn)備金會(huì)計(jì)政策的研究，尤其是國(guó)際和國(guó)內(nèi)貸款損失準(zhǔn)備金政策的系統(tǒng)性研究還比較缺乏。

Tax provision is the accounting metric for amount of taxes a company owes to all taxing entities, domestic and foreign.
FORBES: The Appalling Nonsense Of America's 9% Corporate Income Tax Rate
Under current accounting rules most companies do not report the full costs of pension provision in their profit and loss account.
ECONOMIST: The companies with the biggest holes in their pension funds
Mr Sarbanes will soon receive a letter from Frits Bolkestein, commissioner for the European Union's single market, complaining about a provision in his bill that extends the jurisdiction of the new board to foreign accounting firms that audit companies listed in America.
ECONOMIST: Congress's crackdown