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| 呆账准备金 | |||
| 呆账备抵 (公司对可能不能收到的应收账款的预测，这项数据将纪录在公司的资产负债表上) | |||
| 备抵呆账; 坏账备款 | |||
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| 备抵疑账; 疑账准备 | |||
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| AFDA | |||
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