provision accounting

基本解释

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在貸款損失準備金會計政策及計提實務中存在的若乾問題；
Chapter nine gives some suggestions to our country's loan-loss provision accounting policy based on the American experience.
第九章在借鋻美國經騐的基礎上，針對我國貸款損失準備金會計政策與實務中所存在的問題，提出若乾政策建議；
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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.
我國理論界對於貸款損失準備金會計政策的研究，尤其是國際和國內貸款損失準備金政策的系統性研究還比較缺乏。

Tax provision is the accounting metric for amount of taxes a company owes to all taxing entities, domestic and foreign.
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