Half flexible allowance method which is applicable to the optimum design of packaging cushioning is presented in this paper.

提出包装缓冲垫层优化设计的半可变容差法。

Under the allowance method, companies estimate the amount of the uncollectible accounts expense that will eventually result from a period's sale in order to reflect the expense during the same period.

采用备抵法时，公司根据同期销售产生的同比坏帐损失来预计产生坏帐费用金额总数。

Under the allowance method, companies estimate the amount of the uncollectible accounts expense that will eventually result from a period's sale in order to reflect the expense during the same period.

采用备抵法时，公司根据同期销售产生的同比坏账损失来预计产生坏账费用金额总数。

Results The procedure and method of calculating level premium rate in whole life hospital daily allowance insurance and hospital expense insurance are provided.

结果给出了长期和终身住院津贴保险平准保费的计算方法和长期住院费用保险平准保费的计算思路。

Accounting system of China's enterprises, enterprises can only account for bad debt allowance for loss method.

我国企业会计制度规定，企业只能采用备抵法核算坏账损失。