- Reserve for Bad Debts
- счет "Резерв по безнадежным долгам"
Специализированный англо-русский словарь бухгалтерских терминов. А. В. Чмель, А. В. Андрюшин.
Look at other dictionaries:
bad debt reserve — In accounting, a reserve set aside for losses on uncollectible accounts and notes receivable. An account for bad debts is offset by a reserve for bad debts. When accounts become uncollectible they are written off against the reserve. For tax… … Black's law dictionary
reserve method — A method of bookkeeping elected by a taxpayer under the federal income tax law, whereby he sets up a reserve for bad debts, with or without the maintenance of a reserve fund, adding such additions to the reserve as will make the balance large… … Ballentine's law dictionary
reserve — /rɪ zɜ:v/ noun money from profits not paid as dividend but kept back by a company in case it is needed for a special purpose ♦ reserve for bad debts money kept by a company to cover debts which may not be paid COMMENT: The accumulated profits… … 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
reserve account — noun funds taken out of earnings to provide for anticipated future payments • Syn: ↑reserve fund • Hypernyms: ↑reserve, ↑backlog, ↑stockpile • Hyponyms: ↑hidden reserve, ↑pool, ↑ … Useful english dictionary
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 reserve — n. An account used to estimate debts that ultimately will not be paid and will thus eventually be deducted for tax purposes. The Essential Law Dictionary. Sphinx Publishing, An imprint of Sourcebooks, Inc. Amy Hackney Blackwell. 2008 … Law dictionary
value — The utility of an object in satisfying, directly or indirectly, the needs or desires of human beings, called by economists value in use, or its worth consisting in the power of purchasing other objects, called value in exchange. Joint Highway… … Black's law dictionary
Резервный фонд — (provision) Суммы, резервируемые в счетах компании из ее прибылей для покрытия определенных обязательств (даже если точный размер выплат не известен) или компенсации уменьшившейся стоимости актива. Обычно резервы предназначаются для покрытия… … Финансовый словарь
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
Medici Bank — For the private bank in Austria that failed due to its investment in Bernard Madoff s Ponzi scheme, see Bank Medici. Medici Bank Industry Banking Key people Giovanni di Bicci, Cosimo de Medici, Piero di Cosimo, Lorenzo de Medici, Francesco… … Wikipedia