由于语言习惯,一提及“准备”,我们首先想到的往往是秘密准备金或八项减值准备。其实,我们在阅读国外会计文献或跨国公司年报时,还经常会碰到另外一些同样被译成“准备”的会计账户名称,如Allowance、Provisions、Reserve等。为了便于理解,笔者将各种准备的分类用下表列示:注: Due to the language habit, when referring to “preparation”, we first think of secret reserves or eight impairment provisions. In fact, when we read foreign accounting documents or annual reports of multinational corporations, we often encounter other account names that are also translated as “ready”, such as Allowance, Provisions, Reserve and so on. In order to facilitate understanding, the author of the preparation of the classification using the table below: Note: