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allowance for bad debt [4 entries]
  1. allowance for bad debt    貸し倒れ引当金
  2. allowance for bad debts account    貸し倒れ引当金
  3. balance in the allowance for bad debts account    貸し倒れ引当金残高
  4. to report the allowance for bad debts account on one’s balance sheet    貸借対照表に貸し倒れ引当金を設定する
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