咩叫做Doubtful Debt Provision﹖

doubtful debt 即呆帳, provision 即預備.
doubtful debt provision 即係公司估計有幾多數可能收唔番, 然後做provision, debit P&L 嘅provision expense 同埋 credit B/S 嘅provision for doubtful debt 先, 日後如果收得番, 先再做adjustment out 番條provision 出來.

it also called Provision for doubtful debts.

it is an approximated amount estimate by the accountant. it is a loss that a company may suffer for particular fiscal year.