This site uses cookies. Some of these cookies are essential to the operation of the site, while others help to improve your experience by providing insights into how the site is being used. For more information, please see the ProZ.com privacy policy.
Cookie settings
  1. KudoZ™ Top
  2. English to Chinese
  3. Accounting

Provisions and reserves

Chinese translation: 拨备和准备金

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
English term or phrase:Provisions and reserves
Chinese translation:拨备和准备金
Entered by: albertdeng

07:07 Mar 19, 2011
English to Chinese translations [PRO]
Bus/Financial - Accounting
English term or phrase: Provisions and reserves
For companies, net income generally corresponds with accounting profit or loss. However, adjustments are commonly required in relation to:
• the timing of income and expenditure recognition
• bad debts, and
• various provisions and reserves.
albertdeng
New Zealand
Local time: 21:07
拨备和准备金
Explanation:
Some common examples of provisions:
- provision for bad debts (坏账拨备)
- provision for depreciation (折旧拨备)
- provision for doubtful debts (呆账拨备)
There are various other types of provisions.

You can also have reserves for the above-mentioned provisions. These are called 准备金, i.e. 坏账准备金, 呆账准备金, 折旧准备金.
Selected response from:

Sharon Toh, MITI MCIL
Singapore
Local time: 17:07
Grading comment
Thank you.
4 KudoZ points were awarded for this answer



Summary of answers provided
5 +1拨备和准备金
Sharon Toh, MITI MCIL
4 -1规定和保留条款
Linguist Laureate
3备抵和冲销
karcsy


Discussion entries: 2





  

Answers


1 hr   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): -1
provisions and reserves
规定和保留条款


Explanation:
法律用语

--------------------------------------------------
Note added at 17小时 (2011-03-20 00:43:30 GMT)
--------------------------------------------------

杂项

Linguist Laureate
China
Local time: 17:07
Native speaker of: Chinese
PRO pts in category: 4

Peer comments on this answer (and responses from the answerer)
disagree  Sharon Toh, MITI MCIL: No, this is accounting, not law.
23 hrs
Login to enter a peer comment (or grade)

19 hrs   confidence: Answerer confidence 3/5Answerer confidence 3/5
provisions and reserves
备抵和冲销


Explanation:
In acounting:
provision - 备抵
reverse - 冲销 （to offset a previous entry)


examples:
备抵附加账户, （provision and adjunct accounts）
备抵账户 （provision accounts）
wiki.mbalib.com/wiki/会计术语英汉对照表

provision for depreciation 折旧备抵
www.dictall.com/indu47/76/47764500D98.htm


--------------------------------------------------
Note added at 1 day1 hr (2011-03-20 08:09:32 GMT)
--------------------------------------------------

Sorry for my lapses..

I misread reserve as reverse.

reserve == 储备
provision - 备抵 or 拨备


karcsy
Local time: 17:07
Native speaker of: Native in ChineseChinese
PRO pts in category: 16

Peer comments on this answer (and responses from the answerer)
neutral  Sharon Toh, MITI MCIL: Another way of saying 'provision' is 拨备, e.g. 坏账拨备, 折旧拨备; as for reserves, shouldn't it be 储备? Note, it's reserve, not reverse.
5 hrs
  -> Thanks for pointing out. I wonder how did I see it as 'reverses'?
Login to enter a peer comment (or grade)

1 day 1 hr   confidence: Answerer confidence 5/5 peer agreement (net): +1
provisions and reserves
拨备和准备金


Explanation:
Some common examples of provisions:
- provision for bad debts (坏账拨备)
- provision for depreciation (折旧拨备)
- provision for doubtful debts (呆账拨备)
There are various other types of provisions.

You can also have reserves for the above-mentioned provisions. These are called 准备金, i.e. 坏账准备金, 呆账准备金, 折旧准备金.


Sharon Toh, MITI MCIL
Singapore
Local time: 17:07
Specializes in field
Native speaker of: Native in EnglishEnglish, Native in ChineseChinese
PRO pts in category: 4
Grading comment
Thank you.

Peer comments on this answer (and responses from the answerer)
agree  Marco Wang
20 hrs
  -> Thanks.
Login to enter a peer comment (or grade)



Login or register (free and only takes a few minutes) to participate in this question.

You will also have access to many other tools and opportunities designed for those who have language-related jobs (or are passionate about them). Participation is free and the site has a strict confidentiality policy.

Return to KudoZ list

KudoZ™ translation help

The KudoZ network provides a framework for translators and others to assist each other with translations or explanations of terms and short phrases.

See also:
ProZ.com term search
Search millions of term translations
Close search
Term search
  • All of ProZ.com
  • Term search
  • Jobs
  • Forums
  • Multiple search