bad debt provision

例句：

1. 1.The company has set aside a special fund to cover potential bad debts.
   该公司已设立特殊基金以应对潜在的坏账。
2. 2.The bank is required to maintain a certain amount of bad debt provision in its balance sheet.
   银行必须在资产负债表中保持一定数额的坏账准备。
3. 3. The government introduced a new policy to reduce the bad debt provision for small businesses.
   政府推出了一项新政策，以减少中小企业的坏账准备。