# 计提

## English translation: accrual

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
 Chinese term or phrase: 计提 English translation: accrual Entered by:

 04:00 Apr 5, 2004
Chinese to English translations [PRO]
Marketing - Mathematics & Statistics
 Chinese term or phrase: 计提 CONTEXT: 1. 计提减值不等于放弃索款 2. 由于本次计提减值准备，导致XXX亏损XXX万 If somebody can give us an explanation in Chinese as well for this word, it is most appreciated!
 Local time: 02:09
 accrual (of impairment provision) Explanation:PDF] 普 华 永 道 文件格式: PDF/Adobe Acrobat ... 可能发生的坏账损失；不得 随意变更计提方法和计提比例。 注册 ... 为规避自身的风险，而在 未实施必要的审计程序，未取得必要的审 计证据情况 ... Unreasonably excessive accrual of impairment provision is prohibited nor is the reversal of provisions in a ... www.pwchk.com/home/webmedia/1076916736348/china_regulation_... --------------------------------------------------Note added at 44 mins (2004-04-05 04:45:28 GMT)--------------------------------------------------璧勪骇鍑忓
Selected response from:

Edward LIU
Local time: 14:09
 THANK YOU!4 KudoZ points were awarded for this answer

4 +1accrual (of impairment provision)
 Edward LIU
3increasing decline in value
 R. A. Stegemann

Discussion entries: 1

2 hrs   confidence:

increasing decline in value

Explanation:
The value of a variable can decline at an increasing, constant, or decreasing rate. One that demonstrates an increasing decline is one that declines (decreases) ever more rapidly over time.

As I have not run across the expression 计提 before, I offer by translation by way of inference -- not experience with the term per se.

 R. A. StegemannSaudi ArabiaLocal time: 03:09Specializes in fieldNative speaker of: EnglishPRO pts in category: 4

31 mins   confidence: peer agreement (net): +1
accrual (of impairment provision)

Explanation:
PDF] 普 华 永 道

... 可能发生的坏账损失；不得 随意变更计提方法和计提比例。 注册 ... 为规避自身的风险，而在 未实施必要的审计程序，未取得必要的审 计证据情况 ... Unreasonably excessive accrual of impairment provision is prohibited nor is the reversal of provisions in a ...
www.pwchk.com/home/webmedia/1076916736348/china_regulation_...

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Note added at 44 mins (2004-04-05 04:45:28 GMT)
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 Edward LIULocal time: 14:09Native speaker of: ChinesePRO pts in category: 11
 THANK YOU!

agree  Ozethai: As an accountant, I agree with you on the use of "provision", but not "accrual", here. Refer Generally Accepted Accounting Standards from both the AICPA and CPA Australian sites.
 37 days
-> Thanks, but do you think there is unified terminology in international accounting?

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