[经] reserve for loss on doubtful accounts for bad debts, reserve loss on diubtful accounts
dāi zhàng sǔn shī zhǔn bèi ㄉㄞ ㄓㄤˋ ㄙㄨㄣˇ ㄕ ㄓㄨㄣˇ ㄅㄟˋ