坏帐准备 allowance for bad debts 长期股权投资 long-term equity investment存货跌价准备 allowance for decrease of stock固定资产减值准备 allowance for decrease of fixed assets长期投资减值准备 allowance for decrease of long-term investment
国内的这些叫法好复杂啊。学习了。。提供一下provision的定义，有助于你理解。。Provision is a liability of uncertain timing or amount and represents a present obligation for a past event, for example Provision for Doubtful Debts..
