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归纳出我国在贷款损失准备金会计政策及计提实务中存在的若干问题；
Chapter nine gives some suggestions to our country's loan-loss provision accounting policy based on the American experience.
第九章在借鉴美国经验的基础上，针对我国贷款损失准备金会计政策与实务中所存在的问题，提出若干政策建议；
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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.
我国理论界对于贷款损失准备金会计政策的研究，尤其是国际和国内贷款损失准备金政策的系统性研究还比较缺乏。

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