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1 provision for bad debt
Глоссарий компании Сахалин Энерджи: резерв на покрытие безнадежных и сомнительных долгов (GAAP)Универсальный англо-русский словарь > provision for bad debt
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2 provision for bad debt
Англо-русский словарь нефтегазовой промышленности > provision for bad debt
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3 provision
n1) снабжение, обеспечение; предоставление2) запас; резерв3) pl ассигнования; резервы на покрытие потерь4) положение, условие (договора, контракта); оговорка
- additional provision
- anti-greenmail provision
- backout provision
- bad debts provision
- blanket provision
- budgetary provision
- call provision
- charter provision
- constitutional provision
- contractual provisions
- conversion provision
- debt provision
- depreciation provision
- drop-dead provision
- financial provision
- fiscal provisions
- general provisions
- general loss provisions
- guarantee provisions
- legal provisions
- licence provisions
- loan loss provision
- monetary law provision
- mandatory provision
- mandatory provisions of a contract
- margin provision
- nonrecurring provisions
- permissive provision
- policy provisions
- standard provisions
- statutory provision
- treatry provisions
- warranty provision
- warranty provisions
- written provision
- provisions against losses
- provisions for bad debts
- provisions for capital reserves
- provisions for contingencies
- provision for cost overruns
- provisions for credit risks
- provision for depletion
- provision for depreciation
- provision for depreciation of gold and precious metals
- provisions for depreciation of investments in affiliated undertaking
- provision for depreciation of securities
- provision for doubtful accounts
- provision for doubtful debts
- provision for income tax
- provisions for liabilities and charges
- provisions for losses
- provision for losses on contractual commitments
- provision for losses on investment in securities
- provision for losses on loans and advances
- provision for losses on share investments
- provisions for material incentives fund
- provisions for negotiations
- provisions for outstanding losses
- provisions for payment
- provisions for pension costs
- provision for possible loss in value of securities
- provision for replacement of inventories
- provisions for the reserve fund
- provisions for reserves
- provision for retirement
- provision for risks
- provisions for securities
- provision for taxation
- provision for taxes
- provisions of an agreement
- provision of capital
- provision of consulting services
- provisions of a contract
- provision of credit
- provision of crediting
- provision of data
- provision of employment
- provision of financial resources
- provision of financing
- provision of funds
- provision of goods
- provisions of guarantee
- provisions of an insurance policy
- provision of law
- provisions of a lease
- provision of a loan
- provisions of a policy
- provision of services
- provision of technology
- provisions of warranty
- subject to provisions
- accept provisions
- apply provisions
- conform to guarantee provisions
- effectuate provisions
- enjoy warranty provisions
- follow the contractual provisions
- fulfil the contractual provisions
- implement provisions
- infringe the provisions
- make provisions
- observe provisions
- revise provisions
- set down provisionsEnglish-russian dctionary of contemporary Economics > provision
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4 provision
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5 allowance for doubtful accounts
учет, фин. резерв на покрытие безнадежных долгов, резерв по сомнительным долгам, резерв сомнительных долгов (резерв, сформированный для покрытия возможных потерь по долгам, уплата которых представляется сомнительной; данный резерв формируется за счет финансовых результатов отчетного периода; в балансе организации дебиторская задолженность показывается в нетто-оценке, т. е. за вычетом резерва по сомнительным долгам)Syn:allowance for bad debts, provision for bad debts, provision for bad and doubtful debts, provision for doubtful debts, allowance for uncollectible accounts, allowance for uncollectibles, bad debt allowance, bad debt reserve, bad debts reserve, reserve for bad debts, reserve for doubtful accountsSee:* * ** * *. An offset, or contra account, to accounts receivable to reflect the estimated collection losses on outstanding accounts receivable. The allowance reduces revenue. Such an allowance is generally not allowed for tax purposes. Also known as an allowance for bad debts and allowance for uncollectible accounts. . Словарь экономических терминов .Англо-русский экономический словарь > allowance for doubtful accounts
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6 allowance for loan losses
банк., учет резерв на покрытие убытков по кредитама) (фонд денежных средств, созданный для покрытия убытков по невозвращенным кредитам; создается на основе предположения о том, что не все кредиты будут возвращены в полном объеме)б) (счет, на котором накапливаются соответствующие средства)Syn:See:Англо-русский экономический словарь > allowance for loan losses
См. также в других словарях:
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
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
bad debt — An amount owed by a debtor that is unlikely to be paid; for example, due to a company going into liquidation. The full amount should be written off to the profit and loss account of the period or to a provision for bad debts as soon as it is… … Big dictionary of business and management
bad debt — An amount owed by a debtor that is unlikely to be paid; for example, due to a company going into liquidation. The full amount should be written off to the profit and loss account of the period or to a provision for bad debts as soon as it is… … Accounting dictionary
Provision For Credit Losses - PCL — In accounting, an estimation of potential losses that a company might experience due to credit risk. Provision for credit losses is an estimated amount to be lost and is treated as an expense on the company s financial statements. Companies that… … Investment dictionary
provision — pro‧vi‧sion [prəˈvɪʒn] noun 1. [uncountable] the act of providing something that someone needs: • the provision of childcare facilities at work • provision for people with disabilities 2. make provision( s) to make plans for future needs: make… … Financial and business terms
bad — ▪ I. bad bad 1 [bæd] adjective bad debt/loan/investment/stock/asset FINANCE BANKING a bad debt, loan, investment etc is one from which you will not be able to get your money back: • Barclays have sharply increased their provision for bad… … Financial and business terms
Debt — For other uses, see Debt (disambiguation). Personal finance Credit and debt Pawnbroker Student loan Employment contract … Wikipedia
Debt compliance — In finance, the term debt compliance describes various legal measures taken to ensure that debtors, whether individuals, businesses, or governments, honor their debts and make an honest effort to repay the money that they owe. Generally regarded… … Wikipedia
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
Public-Private Investment Program for Legacy Assets — On March 23, 2009, the United States Federal Deposit Insurance Corporation (FDIC), the Federal Reserve, and the United States Treasury Department announced the Public Private Investment Program for Legacy Assets. The program is designed to… … Wikipedia