- Allowance for Bad Debts
- счет "Поправка на безнадежные долги"
(см. provisions for bad and doubtful debts - англ.)
Специализированный англо-русский словарь бухгалтерских терминов. А. В. Чмель, А. В. Андрюшин.
См. также в других словарях:
allowance for bad debts — A reduction in the value of *accounts receivable. One or more *general ledger accounts are used to record allowances for bad debts, which represent the value of accounts receivable whose ultimate collection is in doubt. The allowance may be for… … 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
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
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
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 Recovery — A debt from a loan, credit line or accounts receivable that is recovered either in whole or in part after it has been written off or classified as a bad debt. Because it generally generates a loss when it is written off, a bad debt recovery… … Investment dictionary
Bad Debt Expense — An entry found on a business s income statement that represents the amount of noncollectable accounts receivable that occurs in a given period. In terms of accounting entries, every time an amount increases bad debt expense, an equivalent amount… … Investment dictionary
bad debt — An *accounts receivable balance whose collection is doubtful. Under most systems of *Generally Accepted Accounting Principles, an *allowance for bad debts is raised to acknowledge the reduced likelihood of recoverability of a customer balance.… … Auditor's dictionary
Bad Debt — A debt that is not collectible and therefore worthless to the creditor. This occurs after all attempts are made to collect on the debt. Bad debt is usually a product of the debtor going into bankruptcy or where the additional cost of pursuing the … Investment dictionary