Provision for Bad and Doubtful Debts

Provision for Bad and Doubtful Debts
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 англо-русский словарь бухгалтерских терминов. .

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

  • 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

  • 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

  • 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

  • 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

  • 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

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  • Convention of conservatism — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

  • netting off — The deduction of one amount from another. For example, debtors are usually shown in a balance sheet after netting off (deducting) a provision for bad debts and doubtful debts …   Accounting dictionary

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  • United States — a republic in the N Western Hemisphere comprising 48 conterminous states, the District of Columbia, and Alaska in North America, and Hawaii in the N Pacific. 267,954,767; conterminous United States, 3,022,387 sq. mi. (7,827,982 sq. km); with… …   Universalium


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