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provision allowance

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 — 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 (money) — An allowance is an amount of money set aside for a designated purpose.Because money is ever a scarce and valuable commodity, the general concept of one person who has the authority to decide what to spend it on (that is, who has the power of the… …   Wikipedia

  • 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

  • provision — noun 1) the provision of weapons to guerrillas Syn: supplying, supply, providing, giving, presentation, donation; equipping, furnishing 2) there has been limited provision for gifted children Syn: facilities, services …   Thesaurus of popular words

  • provision — 1. A liability arising from the accounting treatment of *accrued expenses. A provision is shown as either a *short term or *long term liability in a *balance sheet, depending on the nature of the underlying circumstances that give rise to the… …   Auditor's dictionary

  • Allowance —   A balance sheet contra account used for receivables and depreciable assets. It is used to take into account:   a provision for unusual or uncertain events, or is an amount deducted before income is calculated for tax purposes (a capital… …   International financial encyclopaedia

  • allowance for doubtful accounts — See: provision for bad debts …   Accounting dictionary

  • provision for doubtful debts — A British term for *allowance for bad debts …   Auditor's dictionary

  • allowance for bad debt — /əˌlaυəns fə bæd det/ noun provision made in a company’s accounts for debts which may never be paid …   Dictionary of banking and finance

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