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direct write-off method

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

  • 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

  • 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

  • Access method — An access method is a function of a mainframe operating system that enables access to data on disk, tape or other external devices. They were introduced in 1963 in IBM OS/360 operating system. [http://researchweb.watson.ibm.com/journal/rd/255/ausl… …   Wikipedia

  • Bad debt — A bad debt is an amount that is written off by the business as a loss to the business and classified as an expense because the debt owed to the business is unable to be collected, and all reasonable efforts have been exhausted to collect the… …   Wikipedia

  • Europe, history of — Introduction       history of European peoples and cultures from prehistoric times to the present. Europe is a more ambiguous term than most geographic expressions. Its etymology is doubtful, as is the physical extent of the area it designates.… …   Universalium

  • china — /chuy neuh/, n. 1. a translucent ceramic material, biscuit fired at a high temperature, its glaze fired at a low temperature. 2. any porcelain ware. 3. plates, cups, saucers, etc., collectively. 4. figurines made of porcelain or ceramic material …   Universalium

  • China — /chuy neuh/, n. 1. People s Republic of, a country in E Asia. 1,221,591,778; 3,691,502 sq. mi. (9,560,990 sq. km). Cap.: Beijing. 2. Republic of. Also called Nationalist China. a republic consisting mainly of the island of Taiwan off the SE coast …   Universalium

  • France — /frans, frahns/; Fr. /frddahonns/, n. 1. Anatole /ann nann tawl /, (Jacques Anatole Thibault), 1844 1924, French novelist and essayist: Nobel prize 1921. 2. a republic in W Europe. 58,470,421; 212,736 sq. mi. (550,985 sq. km). Cap.: Paris. 3.… …   Universalium

  • Russia — /rush euh/, n. 1. Also called Russian Empire. Russian, Rossiya. a former empire in E Europe and N and W Asia: overthrown by the Russian Revolution 1917. Cap.: St. Petersburg (1703 1917). 2. See Union of Soviet Socialist Republics. 3. See Russian… …   Universalium

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