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101 резерв на покрытие безнадежных и сомнительных долгов
1) Economy: provision for bad and doubtful debts2) Accounting: allowance for bad and doubtful debtsУниверсальный русско-английский словарь > резерв на покрытие безнадежных и сомнительных долгов
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102 deudas incobrables/morosas
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103 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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104 reserve
1. n1) запас, резерв2) фин. резервный фонд3) pl суммы, оставшиеся после выплаты налогов, зарплат и распределения дивиденда4) оговорка
- actual reserve
- actuarial reserves
- aggregate reserves
- amortization reserve
- appropriated reserves
- assets valuation reserve
- available reserves
- bad debt reserve
- bad loan reserve
- bank reserve
- bonus reserve
- borrowed reserves
- business reserves
- capacity reserve
- capital reserves
- capital redemption reserve
- cash reserve
- claims reserve
- commercial reserves
- contingency reserve
- contingent reserve
- currency reserves
- deficiency reserve
- depreciation reserve
- development reserve
- disclosed reserves
- distributable reserves
- dividend reserve
- dividend equalization reserve
- dwindling reserves
- dormant labour reserves
- emergency reserve
- excess reserves
- external reserves
- extraordinary reserve
- first line reserves
- food reserves
- foreign currency reserves
- foreign exchange reserves
- fractional reserve
- free reserves
- funded reserve
- general reserves
- gold reserve
- gold and foreign exchange reserves
- government reserves
- hard currency reserves
- hidden reserves
- inflationary reserve
- inner reserves
- insurance reserve
- interest reserve
- international monetary reserves
- investment reserve
- labour reserves
- latent reserves
- legal reserve
- legal minimum reserve
- liability reserves
- liquid reserves
- liquidity reserves
- loan loss reserve
- loss reserve
- material reserves
- minimum reserve
- minimum cash reserve
- monetary reserve
- money reserve
- naked reserve
- negative foreign exchange reserves
- net reserve
- net borrowed reserves
- net free reserves
- net level premium reserve
- nonborrowed reserves
- official reserves
- oil reserves
- open reserves
- opening reserve
- operating reserve
- operating cash reserve
- pension reserve
- personnel reserve
- possible reserves
- potential mineral reserves
- premium reserve
- prescribed reserve
- primary reserves
- production reserves
- productive capacity reserve
- recoverable reserves
- redemption reserve
- renegotiation reserve
- replacement reserve
- required reserves
- revaluation reserve
- revenue reserves
- revolving reserve
- secondary reserves
- secret reserves
- sinking-fund reserve
- special reserve
- statutory reserve
- stock reserve
- strategic reserves
- surplus reserve
- tax reserve
- taxation reserve
- tax-free reserves
- time reserve
- undisclosed reserves
- undistributable reserves
- untapped reserves
- valuation reserve
- visible reserves
- voluntary reserves
- working reserve
- world's oil reserves
- reserve against demand deposits
- reserve against inventories
- reserve for amortization
- reserve for bad debts
- reserve for debt redemption
- reserve for deferred taxes
- reserve for depletion
- reserve for depreciation
- reserve for doubtful accounts
- reserve for doubtful debts
- reserves for export
- reserve for extensions
- reserve for interest
- reserve for loss in investments
- reserve for obsolescence
- reserve for outstanding claims
- reserve for overheads
- reserve for payment of future dividends
- reserve for probable losses
- reserve for taxes
- reserve on hand
- as a reserve
- under the usual reserve
- with reserve
- without reserve
- accumulate reserves
- borrow from reserves
- build up reserves
- command reserves
- create reserves
- draw on reserves
- hold in reserve
- get one's hands on oil reserves
- increase reserves
- keep in reserve
- maintain reserves
- maintain a legal reserve
- make reserves
- pledge reserves as collateral
- put aside as a reserve
- put in reserve
- put to reserve
- raid the reserves
- reduce reserves
- replenish the reserves
- set up reserves
- transfer to reserves2. v1) откладывать, запасать2) сохранять за собой (право)3) резервировать, бронировать, заказывать заранее4) оговариватьEnglish-russian dctionary of contemporary Economics > reserve
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105 reserve
1.1) откладывать, запасать2) бронировать, резервировать, заказывать заранее2.1) запас, резерв2) фин. резервный фонд3) оговорка• -
106 reversal
1) юр. отмена, аннулирование3) бухг. сторнирование• -
107 Wertberichtigung auf zweifelhafte Forderungen
Wertberichtigung f auf zweifelhafte Forderungen RW doubtful accounts valuation adjustment, (AE) allowance for doubtful accounts, (BE) provision for doubtful debtsBusiness german-english dictionary > Wertberichtigung auf zweifelhafte Forderungen
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108 резерв для покрытия сомнительных долгов
1) Economy: bad debts provision2) Banking: provisions for bad debts, provisions for doubtful debtsУниверсальный русско-английский словарь > резерв для покрытия сомнительных долгов
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109 Dubiosa
* * *Du·bi·o·sa[duˈbi̯o:za]* * * -
110 безнадежные долги
которые невозможно получить, и поэтому их списывают либо прямо на счет "Расходы по безнадежным долгам" (bad debts expense), либо на ранее образованный счет "Резерв по безнадежным и сомнительным долгам" (Provision for Bad and Doubtful Debts). Также (uncollectible accounts) - амер.
Специализированный русско-английский словарь бухгалтерских терминов > безнадежные долги
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111 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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112 dubiose Forderungen
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113 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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114 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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115 zweifelhafte Schulden
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116 cuentas dudosas
• bad debts• doubtful debts -
117 счет Поправка на безнадежные долги
Allowance for Bad/Uncollectible Debts (account)(см. provisions for bad and doubtful debts - англ.)
Специализированный русско-английский словарь бухгалтерских терминов > счет Поправка на безнадежные долги
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118 cuentas dudosas
f.pl.doubtful debts, bad debts. -
119 provision
1. [prəʹvıʒ(ə)n] n1. снабжение, обеспечениеprovision of housing - обеспечение жильём; предоставление жилья
to make provision for one's family - а) кормить семью; б) обеспечить семью (на будущее)
to make provision for the future - обеспечить своё будущее, позаботиться о будущем
2. 1) заготовление, заготовка, запасание; запасprovision action - воен. заготовительные операции
to make provision for a journey - запастись всем необходимым для путешествия
2) эк. резервprovision for bad and doubtful debts - резерв на покрытие безнадёжных и сомнительных долгов
3. обыкн. pl провизия, съестные припасы, пищевые продукты; запасы провиантаprovision merchant /dealer/ - арх. торговец продовольственными товарами
provision shop - редк. гастроном
4. (against) мера предосторожностиto make provision against attack by air - принять меры предосторожности против воздушного нападения
to make provision against unforeseen expenses - предусмотреть непредвиденные расходы
no provision has been made for it - это не было предусмотрено, об этом не позаботились
5. положение, условие (договора, закона и т. п.); постановлениеtreaty provisions - постановления договора; условия или пункты договора
to come within the provisions of the law - подпадать под закон /под действие закона/
Provisions of Oxford - ист. «Оксфордские определения /провизии/» (1258 г.)
to make provision(s) - а) постановлять, предусматривать; обеспечивать; включать условия; б) распорядиться (имуществом и т. п.); в) резервировать деньги
6. церк.1) предоставление бенефиция до открытия вакансии2) назначение на церковную должность2. [prəʹvıʒ(ə)n] v -
120 безнадёжные и сомнительные долги
Banking: bad and doubtful debtsУниверсальный русско-английский словарь > безнадёжные и сомнительные долги
См. также в других словарях:
doubtful debts — Money owed to an organization, which it is unlikely to receive. A provision for doubtful debts may be created, which may be based on specific debts or on the general assumption that a certain percentage of debtors amounts are doubtful. As the… … Big dictionary of business and management
doubtful debts — sums of money which are owed to a business but whose payment is in doubt (Accounting) … English contemporary dictionary
doubtful debt — ➔ debt * * * doubtful debt UK US noun [C] ► a debt that is unlikely to be paid: »Provision for doubtful debts is calculated on debtors’ balances after elimination of bad debts … Financial and business terms
doubtful — I adjective arguable, at issue, conditional, conjectural, contestable, controvertible, debatable, disbelieving, disposed to question, disputable, distrustful, doubtable, doubting, dubious, dubitable, dubius, equivocal, implausible, improbable, in … Law dictionary
provision for doubtful debts — A British term for *allowance for bad debts … Auditor's dictionary
doubtful debt — An amount owed to an organization by a debtor that it might well not receive. A provision for doubtful debts may be created, which may be based on specific debts or on the general assumption that a certain percentage of debtors amounts are… … Accounting dictionary
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
Сомнительные долги (DOUBTFUL DEBTS, UNCOLLECTIBLE ACCOUNTS —амер.) — Дебиторская задолженность организации, которая не погашена в сроки, установленные договором, и не обеспечена соответствующими гарантиями См. п. 70 Положения по ведению бухгалтерского учета и бухгалтерской отчетности в Российской Федерации, п. 2… … Словарь терминов по управленческому учету
bad debts recovered — Debts originally classed as bad debts and written off to the profit and loss account (or to a provision for bad and doubtful debts) but subsequently recovered either in part or in full. Bad debts recovered should be written back to the profit and … Accounting dictionary
doubtful debt provision — combining of debts whose payment is doubtful (account balance company) … English contemporary 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… … Accounting dictionary