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1 Расходы на покрытие безнадежных долгов
General subject: Bad Debt ExpenseУниверсальный русско-английский словарь > Расходы на покрытие безнадежных долгов
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2 процент расходов на покрытие безнадежных долгов
SAP.fin. bad debt expense percentageУниверсальный русско-английский словарь > процент расходов на покрытие безнадежных долгов
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3 счёт расходов на покрытие безнадежных долгов
SAP.fin. bad debt expense accountУниверсальный русско-английский словарь > счёт расходов на покрытие безнадежных долгов
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4 счёт
м.1) (расчёт, вычисление) counting, reckoning, calculationвести́ стро́гий счёт — keep strict count
счёт в уме́ — mental arithmetic
по его́ счёту — according to his reckoning
2) бух., фин. accountтеку́щий счёт — account current (сокр. a/c)
лицево́й счёт — personal account
на счёт кого́-л — on smb's account
открыва́ть счёт — open an account
план счёто́в бухга́лтерского учёта — chart of accounts
3) ( документ с требованием оплаты) invoice, bill; ( квитанция) receiptгости́ничный счёт — hotel bill
счёт за телефо́н — (tele)phone bill
вы́ставить счёт — issue / submit an invoice
да́йте, пожа́луйста, счёт! (в ресторане) — could we have the bill брит. / check амер., please?
оплати́ть счёт — pay the bill / invoice
предъявля́ть счёт (дт.) — present a bill (to)
4) спорт scoreсчёт очко́в — score
со счётом 3:0 — with a score of 3 goals to nil
5) муз. timeсчёт на́ два [на́ три] — two [three] time; binary [ternary] measure
6) обыкн. мн. ( взаимные претензии) accounts, scoresли́чные счёты — private reckonings
ста́рые счёты — old scores
своди́ть счёты с кем-л — settle a score with smb, square accounts with smb
своди́ть ста́рые счёты — pay off old scores
что за счёты!, каки́е мо́гут быть счёты! — who's counting?, who's keeping score?
••счёту нет (рд., дт.) — they are countless / innumerable
без счёту — countless, without number
в счёт (рд.) в знач. предл. — towards; to be counted towards / against
в счёт до́лга — towards the repayment of one's debt
рабо́тать в счёт бу́дущего го́да — work towards next year's plan
сдава́ть ста́рый телеви́зор в счёт поку́пки но́вого — trade in one's old TV for a new one
быть на хоро́шем [плохо́м] счету́ — be in good [bad] repute; be in smb's good [bad] books
быть у кого́-л на хоро́шем счету́ — stand well with smb
в два счёта разг. — in no time at all, in two ticks, in a jiffy; in a wink / flash
в коне́чном счёте — in the end, finally, in the long run, in the final analysis
знать счёт деньга́м — know the value of money
не знать счёта деньга́м — have more money than one can count
каки́е мо́гут быть счёты!, что за счёты! — ≈ please forget that! (reponse to an offer to return a debt, favour, etc)
кру́глым счётом — in round numbers
на счёт (рд.) — 1) ( на чьи-л средства) at the expense (of) 2) в знач. предл. ( в отношении кого-л) on smb's account (of); regarding, concerning
стро́ить иллю́зии на свой счёт — have illusions about oneself
замеча́ния на чей-л счёт — remarks aimed at smb
на счёту́ у кого́-л — to one's name / credit; under one's belt
на э́тот счёт — in this regard / respect
на э́тот счёт мо́жете быть споко́йны — you may be easy on that score
приня́ть что-л на свой счёт — take smth as referring to oneself
име́ть на своём счету́ (вн.) — have (d) to one's credit
относи́ть на счёт (рд.) — 1) ( о расходах) make (d) payable (by); include (d) in the expenditure item (of) 2) ( объяснять какими-л причинами) put (d) down (to); ascribe (d) to the fact (that)
отнесём э́то на счёт представи́тельских расхо́дов — let's include it in the representation / entertainment expenses
пя́тый по счёту — the fifth in succession
по большо́му счёту — (if one is to judge) by the highest standards
поко́нчить счёты с жи́знью — take one's own life
потеря́ть счёт (дт.) — lose count (of)
потеря́ть счёт вре́мени — lose track of time
См. также в других словарях:
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Charge-Off — A term describing an expense on a company s income statement. A charge off will fall under one of the following categories: 1. A debt that is deemed uncollectible by the reporting firm and is subsequently written off. This type will be classified … Investment dictionary
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Adjusting entries — In accounting/accountancy, adjusting entries are journal entries usually made at the end of an accounting period to allocate income and expenditure to the period in which they actually occurred. The revenue recognition principle is the basis of… … Wikipedia
