Finance : finance and economics : finance and accounting > frozen loans
Contents
No. 1
  That is long overdue, in a sluggish state, but not identified as bad debt receivables. Sometimes used as a "bad" synonymous.
Translated by Google
dāi zhàng
  Accounting refers to uncollectible accounts receivable, term loans, other receivables, etc.
Translated by Google
No. 3
  dāi zhànɡ
  指逾期已久,处于呆滞状态,但尚未确定为坏账的应收款项。有时也用作"坏账"的同义语。
No. 4
  dāi zhàng
  是指已过偿付期限,经催讨尚不能收回,长期处于呆滞状态,有可能成为坏账的应收款项。呆账是未能及时进行清账的结果。
  对于呆账,企业应预提坏账准备金。预提方法有:
  1.账龄分析法。按应收账款账龄长短,分别按不同比率计提坏账准备金;
  2.比例法。按应收账款余额一定比例计提坏账准备金。核算方法有:
  1.核销法。即将发生的坏账损失直接计入成本费用;
  2.坏账备抵法。企业先估计坏账损失,提取坏账准备金,发生坏账损失时冲减坏账准备。
English Expression
  1. n.:  frozen loans,  bad debt,  bad loans