以下为句子列表：
英文: Any account receivable, proved to be definitely uncollectible according to state regulations, shall: be recognized as bad debts and written off against provision for bad debts or charged to current profit or loss, if such provision is not set up.
中文: 经确认无法收回的应收帐款，已提坏帐准备金的，应当冲销坏帐准备金；未提坏帐准备金的，应当作为坏帐损失，计入当期损益。
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英文: Any accounts receivable, proved and confirmed to be definitely uncollectible, shall be recognized as bed debts and written off against provision for bad debts or charged to current profit or loss as bad debts loss, if such provision is not set up.
中文: 经确认无法收回的应收帐款，已提坏帐准备金的，应当冲销坏帐准备金；未提坏帐准备金的，应当作为坏帐损失，计入当期损益。
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英文: Provision for bad debts may be set up on accounts receivable.
中文: 应收帐款可以计提坏帐准备金。
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英文: The provision for bad debts shall be itemized and shown as a deduction item of accounts receivable in the financial statement.
中文: 坏帐准备金在会计报表中作为应收帐款的备抵项目列示。
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英文: The provision for bad debts should be accounted for separately and accounts receivable should be stated be stated net of the provision for bad debts in the balance sheet.
中文: 坏账准备应当单独核算，在资产负债表中应收款项按照减去已的坏账准备的净额反映。
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