provision accounts

基本解释

But the bank must make provision for bad debts, even if it expects to recover the money owed, because several accounts have received internal ratings downgrades.
但银行必须作出规定坏账问题，即使它预计要收回欠款，因为几个帐户已收到内部评级调降。
zjzhng.blog.163.com
Some U.S.-based banks have closed expats’ accounts because of difficultyin certifying that the holders still maintain U.S. addresses, as required by aPatriot Act provision.
由于爱国法案的要求，一些美国银行由于难以确认帐户户主是否保留美国的居所，不得不关闭了海外公民的帐户。
And the provision of modest financial services - loans, savings accounts, life insurance, crop insurance and medical cover - can allow those people to take more control of their own destinies.
提供适度的金融服务如贷款、储蓄账户、人寿保险、农作物收成保险、医疗保险，能够帮助那些人更好地把握自己的命运。
blog.sina.com.cn

Two factors boosting earnings growth that are not sustainable indefinitely are a declining tax rate (over the past two years) and a lower provision for doubtful accounts despite higher writeoffs.
FORBES: Magazine Article
For ESAs, the computer provision came in as part of the sweetening of these accounts in the 2001 Bush tax cuts package, set to expire Dec. 31.
FORBES: Buy A Computer With Help From Uncle Sam Before Year End
And Why, very importantly, if IFRS are to be solely about provision of information for speculators should the resulting standards be applied to the accounts of not-for-profit organisations, and even governments themselves (who are now using them)?
FORBES: Have They Pushed the Self Destruct Button at the International Financial Reporting Standard Foundation?