1·Although the two boards are close with respect to accounting principles, they diverge on actual rules regarding how to recognise bad debt and book changes in the fair value of loans.
虽然这两个委员会在会计准则方面联系非常密切，他们在关于如何辨别坏账和贷款的公证价格的预订更改的实际操作产生分歧。
2·The IASB has just released its exposure draft on bad debt rules, with the FASB expected to issue its draft by the end of the year or early 2010.
国际会计准则委员会刚发布了坏账准则的讨论稿，财务会计准则委员会预计将在今年年底或2010年年初发布它的准则。
3·Japanese Banks were slow to write down bad debt.
日本银行注销坏账行动迟缓。
4·Japanese Banks were slow to write down bad debt. "They took 10 years to recognize the non-performing loans," Kennedy says. "They kicked the can down the road."
日本银行注销坏账行动迟缓。“他们用了10年的时间才开始认识到不良贷款，”肯尼迪说，“他们是最后才不得不采取行动的。”
5·Moody's Economy.com estimates that 26% of mortgages in Miami are delinquent or are likely to be written off as bad debt that can not be collected.
穆迪的economy.com网站估计，迈阿密将有26%的房贷无法按期收回，或者将因收不回来而作为坏账被一笔勾销。
1·Critics say that as debt-collection agencies struggle to recover the costs of bad debt they have acquired, some are abusing debtors with harassing phone calls or illegal threats.
评论人士指出，为竭力收回他们收购坏帐所花费的成本，一些债务催收机构开始对债务人采取电话骚扰或其他非法手段加以威胁。
2·After years of painfully slow progress earlier this decade, the nation's banks finally cleaned up their mountains of bad debt and companies restructured to regain their health.
在经历了本世纪头几年痛苦而缓慢的调整后，日本银行业终于清理干净了自己的如山坏帐，而日本企业经过重组也重新恢复了活力。
3·When the bubble bursts, the Banks will be sitting on a huge amount of bad debt.
当泡沫破灭时，各家银行将坐拥巨额坏帐。
4·Bailey said hospitals are negotiating higher treatment rates with insurance companies to offset the bad debt.
贝利说医院将和较高待遇利息的保险公司谈判以抵消那些坏帐。
5·Our banking system is strong, with capital adequacy ratios of locally incorporated Banks averaging 17% and bad debt ratios of less than 2%.
我们的银行体系强大，本地注册银行的资本充足比率平均为17%，而坏帐比率则低于2%。