计提

計提
jìtí
verb

Meanings

  1. 1 to accrue (an expense)
  2. 2 to make a provision for (depreciation, bad debts)

Examples

HSK 5
Niándǐ qián, gōngsī jìtí le yì bǐ yuángōng jiǎngjīn.
Before the end of the year, the company accrued a sum for staff bonuses.
HSK 7-9
Yóuyú jìtí le dà'é jiǎnzhí zhǔnbèi, zhè jiā gōngsī jīnnián chūxiàn le kuīsǔn.
Because it set aside a large impairment provision, the company made a loss this year.

Tips

usage
Accounting jargon: 计 'to calculate' + 提 'to set aside'. An expense is booked now, before any money leaves the company. Typical objects are 折旧 (depreciation), 坏账准备 (bad-debt provision) and 工资 (wages).

Stroke Order

计 jì
提 tí