法律英语词汇“bad debt”的翻译、意思、用法、释义-法律词典

单词	bad debt
释义	bad debt 坏账；呆账经核实确为无法收回而只得冲销的账户余额或应收账款，在计算应纳税收入时坏账可作为一个抵减项。美国国内税务署规定，凡与纳税人的商业或贸易活动有关而形成的坏账为商业性坏账；而对于有关联关系的双方之间因贷款导致的坏账，被列为非商业性坏账。只有当原本列入收入的商业性应收账款无法收回时，才可作为应纳税收入的扣除。
随便看	loser loss loss and loss expense reserve loss and loss expenses incurred loss by breaking loss by fire loss by theft loss carry back loss carryforward loss carry over loss claims reserve loss from liability loss leader loss leader sale loss of arm loss of bargain loss of capital loss of consortium loss of domicile loss of earning capacity loss of earnings loss of employment loss of expectation of life loss of eye loss of foot

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