We recommend the company should determine and apply different rate for different ageing category of A/R and adjust the bad debt reserve monthly based on the A/R balance per local RMB denominated accounting book.
机器翻译的就算了，谢谢
參考答案:我们建议：公司应当对于不同账龄的应收账款确定和应用不同的坏账比例，在此基础上每个月调整坏账准备金。
