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1 Allowance For Doubtful Accounts
Accounting: AFDAУниверсальный русско-английский словарь > Allowance For Doubtful Accounts
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2 допущение для сомнительных счетов
Banks. Exchanges. Accounting. (Russian-English) > допущение для сомнительных счетов
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3 счет Поправка на сомнительные долги
“Allowance for Doubtful Accounts”Banks. Exchanges. Accounting. (Russian-English) > счет Поправка на сомнительные долги
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4 счет Поправка на сомнительные долги
(см. provisions for bad and doubtful debts - англ.)
Специализированный русско-английский словарь бухгалтерских терминов > счет Поправка на сомнительные долги
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5 счёт Поправка на сомнительные долги
Accounting: Allowance for Doubtful Accounts (см. provisions for bad and doubtful debts - англ.), Allowance for Doubtful Accounts account (см. provisions for bad and doubtful debts - англ.)Универсальный русско-английский словарь > счёт Поправка на сомнительные долги
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6 счет Резерв по безнадежным и сомнительным долгам
(в амер. практике вместо англ. термина (provisions) используется термин (allowance)" ивстречаются следующие названия этого счета: allowance for uncollectible accounts; (Allowance for Bad Debts); (Allowance for Doubtful Accounts)
Специализированный русско-английский словарь бухгалтерских терминов > счет Резерв по безнадежным и сомнительным долгам
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7 резерв на покрытие сомнительных долгов
1) Economy: reserve for doubtful accounts2) Banking: provision for doubtful debts, reserve for doubtful debts3) Audit: Allowance for doubtful accounts4) SAP.fin. reserve for bad debtУниверсальный русско-английский словарь > резерв на покрытие сомнительных долгов
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8 резервы по сомнительным долгам
1) General subject: doubtful debt reserves (счёт 63)Универсальный русско-английский словарь > резервы по сомнительным долгам
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9 резерв на покрытие сомнительных кредитов
Универсальный русско-английский словарь > резерв на покрытие сомнительных кредитов
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10 резерв по сомнительным долгам
1) General subject: bad debt provision (AD)2) Economy: allowance for doubtful accounts3) Accounting: provision for doubtful debts (UK)Универсальный русско-английский словарь > резерв по сомнительным долгам
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11 резерв на покрытие сомнительных долгов
reserve (provision) for doubtful debts, allowance for doubtful accountsBanks. Exchanges. Accounting. (Russian-English) > резерв на покрытие сомнительных долгов
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12 счета к оплате за минусом сомнительных
General subject: accounts receivable less allowance for doubtful accountsУниверсальный русско-английский словарь > счета к оплате за минусом сомнительных
См. также в других словарях:
allowance for doubtful accounts — A reserve for accounts receivable that may not be collectable. The allowance is always shown as a reduction from gross receivables used to calculate net receivables. An example of a contra asset account. American Banker Glossary … Financial and business terms
Allowance For Doubtful Accounts — An estimation made by a company and documented on its balance sheet for receivables that might go uncollected. It is standard practice for a company to have funds set aside for money that cannot be collected … Investment dictionary
allowance for doubtful accounts — See: provision for bad debts … Accounting dictionary
Allowance For Credit Losses — An estimation of the debt that a company is unlikely to recover. The allowance for credit losses is from the perspective of the selling company that extended credit to its buyers. A certain amount of credit losses can be anticipated, and these… … Investment dictionary
allowance for bad debts — A reduction in the value of *accounts receivable. One or more *general ledger accounts are used to record allowances for bad debts, which represent the value of accounts receivable whose ultimate collection is in doubt. The allowance may be for… … Auditor's dictionary
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
doubtful — UK US /ˈdaʊtfəl/ adjective ACCOUNTING ► used to describe debts or accounts that are unlikely to be paid: »The Company has established an allowance for doubtful accounts based on the credit risk of specific customers and historical trends. → See… … Financial and business terms
provision for bad debts — A provision calculated to cover the debts during an accounting period that are not expected to be paid. A general provision, e.g. 2% of debtors, is not allowed as a deduction for tax purposes. A specific provision, in which specific debts are… … Accounting dictionary
provision for bad debts — A provision calculated to cover the debts during an accounting period that are not expected to be paid. A general provision, e. g. 2% of debtors, is not allowed as a deduction for tax purposes. A specific provision, in which specific debts are… … Big dictionary of business and management
accounts receivable — *Short term, invoiced amounts due from *customers for the supply of goods or services. Accounts receivable are classified as a *current asset in the balance sheet when their recoverability becomes doubtful, an *allowance for bad debts is created … Auditor's dictionary
Chart of accounts — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia