- Allowance for Bad Debts account
- 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.
Allowance for Bad Debts account
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