将坏账准备增至11美元的会计分录为…
The Allowance for doubtful accounts often is described as a contra-asset account.坏账准备是一个资产对冲账户。
Article 60 Commercial Banks shall establish and perfect their own systems for examination and inspection of deposits, loans, settlements, doubtful accounts, etc.第六十条商业银行应当建立、健全本行对存款、贷款、结算、呆账等各项情况的稽核、检查制度。