direct charge-off method


direct charge-off method
метод прямого списания безнадежных долгов на расходы

(вместо формирования резервов)


Специализированный англо-русский словарь бухгалтерских терминов. .

Look at other dictionaries:

  • direct charge-off method — A method of accounting for bad debts whereby a deduction is permitted only when an account becomes partially or completely worthless …   Black's law dictionary

  • direct charge-off method — A method of accounting for bad debts whereby a deduction is permitted only when an account becomes partially or completely worthless …   Black's law dictionary

  • Direct debit — A direct debit or direct withdrawal is an instruction that a bank account holder gives to his or her bank to collect an amount directly from another account. It is similar to a direct deposit but initiated by the beneficiary. It is also called… …   Wikipedia

  • Elementary charge — Definition: Charge of a proton Symbol e Value in Coulombs: 1.602176565(35)×10−19 C …   Wikipedia

  • High-voltage direct current — HVDC or high voltage, direct current electric power transmission systems contrast with the more common alternating current systems as a means for the bulk transmission of electrical power. The modern form of HVDC transmission uses technology… …   Wikipedia

  • Homogeneous charge compression ignition — Thermodynamics …   Wikipedia

  • London congestion charge — At Old Street, street markings and a sign (inset) with the white on red C alert drivers to the charge. The sign displays the original operating hours for the scheme …   Wikipedia

  • Scout method — The Scout method is the informal educational system used by Scouting. The aim of Scouting is character training, to become an independent person, helpful to other people.cite book | last = Baden Powell | first = Robert | authorlink = Robert Baden …   Wikipedia

  • Homogeneous Charge Compression Ignition — Homogeneous Charge Compression Ignition, or HCCI, is a form of internal combustion in which well mixed fuel and oxidizer (typically air) are compressed to the point of auto ignition. As in other forms of combustion, this exothermic reaction… …   Wikipedia

  • Pre-charge — of the powerline voltages in a high voltage DC application is a preliminary mode which current limits the power source such that a controlled rise time of the system voltage during power up is achieved.When high voltage systems are designed… …   Wikipedia

  • 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