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121 allowance for uncollectible accounts
учет, фин. = allowance for doubtful accountsАнгло-русский экономический словарь > allowance for uncollectible accounts
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122 allowance for uncollectibles
учет, фин. = allowance for doubtful accountsАнгло-русский экономический словарь > allowance for uncollectibles
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123 allowance method
учет метод создания оценочных резервов* (один из методов оценки и списания возможных потерь из-за неоплаты счетов покупателями; предполагает расчет предполагаемой безнадежной задолженности при реализации товара в кредит (может выражаться в форме определенного процента от объемов продаж в кредит, процента от размера счетов к получению, др.) и списание убытков с использованием счета резервов по безнадежным долгам; предполагаемые потери отражаются по дебету счета расходов и кредиту счета резервов; если становится известно, что покупатель не оплатит долг (напр., из-за банкротства), сумма долга записывается в дебет счета резервов по безнадежным долгам и в кредит счета дебиторской задолженности; если покупатель все же оплатит долг позже, сумма долга заносится в дебет счета денежных средств и в кредит счета дебиторской задолженности)See:direct write-off method, bad debt, doubtful debt, allowance for doubtful accounts, uncollectible accounts expense, accounts receivable* * *. A method of recording collection losses based on estimates before the actual determination that the business will be unable to collect such losses. For example, at the end of the year a company will make an estimate of the uncollectible accounts receivable at that point in time. The actual dollar amount of the accounts receivable that will be uncollected may not be known for certainty for many months or even years. . Small Business Taxes & Management 2 . -
124 allowance recovery
Деловая лексика: восстановление резерва (резерв, например, по сомнительным долгам - bad debt allowance - и т.п.) -
125 allowance price hedging
экон. хеджирование квот (страхование от риска изменения цен на квоты)There is also the reality of developing strategies for minimising carbon risk; allowance price hedging and even the possibility of insurance against a shortage of CO2 allowances.
Англо-русский универсальный дополнительный практический переводческий словарь И. Мостицкого > allowance price hedging
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126 allowance of credit facilities
English-russian dctionary of contemporary Economics > allowance of credit facilities
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127 allowance of credit facilities
English-russian dctionary of diplomacy > allowance of credit facilities
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128 allowance for cash
1. скидка сконто2. скидка за платеж наличными
См. также в других словарях:
allowance — al‧low‧ance [əˈlaʊəns] noun 1. [countable] an amount of money that someone is given regularly or for a special reason: • She earns a package worth $1 million, including a $15,000 clothing allowance. ˌcost of ˈliving alˌlowance [countable] HUMAN… … Financial and business terms
Allowance — may refer to: *Allowance (money) *Allowances in accounting, see Accounts receivable *Personal allowance in the United Kingdom s taxing system * Jobseeker s Allowance, a term for unemployment benefit in the United Kingdom * EU Allowances… … Wikipedia
allowance — al·low·ance /ə lau̇ əns/ n 1: an allotted share: as a: a sum granted as a reimbursement or payment for expenses an allowance to support the deceased s family deduction for a moving allowance b: a sum granted as a reduction or increase … Law dictionary
allowance — 1 *ration, dole, pittance Analogous words: allotment, apportionment, assignment (see corresponding verbs at ALLOT): share (see corresponding verb SHARE): grant, *appropriation, subsidy 2 Allowance, concession both signify a change made by way of… … New Dictionary of Synonyms
allowance — [ə lou′əns] n. 1. the act of allowing, permitting, admitting, etc. [the allowance of a claim] 2. something allowed as a share; specif., an amount of money, food, etc. given regularly to a child, dependent, etc. or to military personnel for a… … English World dictionary
Allowance — Al*low ance, n. [OF. alouance.] 1. Approval; approbation. [Obs.] Crabbe. [1913 Webster] 2. The act of allowing, granting, conceding, or admitting; authorization; permission; sanction; tolerance. [1913 Webster] Without the king s will or the state … The Collaborative International Dictionary of English
Allowance — Al*low ance, v. t. [imp. & p. p. {Allowancing}.] [See {Allowance}, n.] To put upon a fixed allowance (esp. of provisions and drink); to supply in a fixed and limited quantity; as, the captain was obliged to allowance his crew; our provisions were … The Collaborative International Dictionary of English
allowance — (n.) late 14c., praise (a sense now obsolete), from O.Fr. aloance allowance, granting, allocation, from alouer (see ALLOW (Cf. allow)). Sense of a sum alloted to meet expenses is from c.1400. In accounts, meaning a sum placed to one s credit is… … Etymology dictionary
allowance — [n1] amount of money or other supply aid, alimony, allocation, allotment, annuity, apportionment, bequest, bite*, bounty, commission, contribution, cut, endowment, fee, fellowship, gift, grant, honorarium, inheritance, interest, legacy, lot,… … New thesaurus
Allowance — Allowance. См. Припуск. (Источник: «Металлы и сплавы. Справочник.» Под редакцией Ю.П. Солнцева; НПО Профессионал , НПО Мир и семья ; Санкт Петербург, 2003 г.) … Словарь металлургических терминов
Allowance — (engl., spr. ällaūens, »Erlaubnis«), s. Armenwesen (Abschnitt »England«) … Meyers Großes Konversations-Lexikon