名词短语
中文翻译：Unknown
同义词：
['bad debt reserve', 'provision for bad debts', 'allowance for doubtful accounts', 'provision for doubtful debts']
例句：
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1. The company has set aside an allowance for bad debts to cover potential losses from uncollectible accounts.
该公司已为坏账准备金设立一项预留，以覆盖无法收回账户的潜在损失。
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2. The bank has established a provision for bad debts to protect against the impact of non-payment.
银行已建立坏账准备金以保护免受未付款项的影响。
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3. The company is required to maintain an allowance for bad debts in its financial statements.
公司必须在其财务报表中维持一个坏账准备金。