direct write-off

См. также в других словарях:

• direct write-off method — In the USA, the procedure of writing off bad debts as they occur instead of creating a provision for them. Although this practice is unacceptable for financial reporting purposes, it is the only method allowed for tax purposes …   Accounting dictionary

• direct write-off method — In the USA, the procedure of writing off bad debts as they occur instead of creating a provision for them. Although this practice is unacceptable for financial reporting purposes, it is the only method allowed for tax purposes …   Big dictionary of business and management

• Прямое списание (DIRECT WRITE-OFF)  — Практика отнесения активов в расходы или убытки, т. е. дебет на счет расходов (или убытков) и кредит на счет активов. Альтернативный метод относить убытки на счет резервов …   Словарь терминов по управленческому учету

• write-off — The elimination of a *balance sheet item by direct transfer to an *income statement. For example, an irrecoverable *accounts receivable balance from a *bankrupt customer is normally eliminated by writing off the item to expenses. (In contrast,… …   Auditor's dictionary

• write — /ruyt/, v., wrote or (Archaic) writ; written or (Archaic) writ; writing. v.t. 1. to trace or form (characters, letters, words, etc.) on the surface of some material, as with a pen, pencil, or other instrument or means; inscribe: Write your name… …   Universalium

• write — [[t]raɪt[/t]] v. wrote, writ•ten, writ•ing 1) to trace or form (characters, letters, words, etc.), esp. on paper, with a pen, pencil, or other instrument or means: Write your name on each page[/ex] 2) to express or communicate in writing: He… …   From formal English to slang

• Direct memory access — (DMA) is a feature of modern computers that allows certain hardware subsystems within the computer to access system memory independently of the central processing unit (CPU). Without DMA, the CPU using programmed input/output is typically fully… …   Wikipedia

• Ferris Bueller's Day Off — Infobox Film name = Ferris Bueller s Day Off caption = Theatrical release poster director = John Hughes writer = John Hughes starring = Matthew Broderick Alan Ruck Mia Sara Jeffrey Jones Jennifer Grey Edie McClurg music = Ira Newborn Arthur Baker …   Wikipedia

• C64 Direct-to-TV — The C64 Direct to TV, called C64DTV for short, is a single chip implementation of the Commodore 64 computer, contained in a joystick with 30 built in games. The design is similar to the Atari Classics 10 in 1 TV Game. The circuitry of the C64DTV… …   Wikipedia

• Uncle Peretz Takes Off — (הדוד פרץ ממריא, Ha Dod Peretz Mamree in Hebrew), is a collection of short stories by Israeli writer Yaakov Shabtai. An English translation by Dalya Bilu was published in 2004. The stories present a gallery of characters in Tel Aviv of the 1940 s …   Wikipedia

• Accounts receivable — (A/R) is one of a series of accounting transactions dealing with the billing of customers who owe money to a person, company or organization for goods and services that have been provided to the customer. In most business entities this is… …   Wikipedia