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  1. Provision for Bad Debt 就係公司「估計debtor有幾多人(會用%表示)還唔到錢」 例如話估計今年debtor有5%會唔還錢,那5%就是 provision for bad debt了,即是呆壞帳撥備,都會入落p&l當支出 Provision for...

  2. Dynamic Provisioning for Diffserv Networks Resource...architecture, mechanisms). My Resource Provisioning for Diffserv Network presentation.

  3. ...公平地反應debtors既value (即$9,900), 於是就做一個 provision 用黎contra返個debtors既帳面值$10,000 (contra, 即...年debtors (一個assets) 係值$10,000, 而個 provision 就令佢總值少左 $100 (即係e家debtors只係值$9...

  4. The provision for taxation is only a rough estimation of the profits tax liability a company.... In this case, you have to Dr. Taxation Dr. Provision for Taxation and Cr. Bank for any tax underprovided. Vice...

    分類:稅金 > 香港 2009年05月28日

  5. - What is provision of bad debt provision of bad debt is the estimated...的公司支出(Dr: Profit and loss,Cr: Provision for bad debt)亦令公司的純利不致多計 如果下年那些...

  6. 你的 Provision for Doubtful Debts定義基本上對的. 公司會預算一個百分比的...會入 Provision of Doubtful Debts Account . Provision of Doubtful debts只係預算一個百分比的debtors 可能唔...

  7. 想問taxation 和 provision for taxation的分別. taxation 係 expenses account (係income statement 出現) provision ...年要比$150, 點入? 先係上年度做一條accrued 嘅數 Dr. $150 provision for taxation account Cr. $150 taxation account 2)退稅,又點入? 如你做了provison...

    分類:稅金 > 香港 2008年04月21日

  8. doubtful debt 即呆帳, provision 即預備. doubtful debt provision 即係公司估計有幾多數可能收唔番, 然後做 provision ... 嘅 provision for doubtful debt 先, 日後如果收得番, 先再做adjustment out 番條 provision 出來.

  9. 你兩條式都不對,因為你還要考慮去年 provision for bad debts已有的$5,200 ,才能計算今年的入數...000 + ($80,100 - $3,700 - $4,000) * 4% = $6,896 因為去年已有了 provision for bad debts $5,200 所以你今年入數是: = $6,896...

  10. Provision 是撥備金, 因prudent concept & fair view 才會做一些 provision 令account amount 會合理...: Provision of Bad & Doubtful Debts, Provision of impairment loss, Provison of contingent liabilities. 如 Provision ...