Doubtful debts and sales returns;

可疑债务和退货；

Provision of doubtful debts only made by the specific consideration rather than general provision, no general provision is allowed.

提供的坏帐准备只由特定的考虑而不是一般规定，没有一般的规定被允许。

You should timely and legally write off the loan-related loss of small enterprises according to the new measures for the write-off of doubtful and bad debts of financial enterprises.

按照新的金融企业呆坏账核销管理办法，对小企业贷款损失依法及时核销。