Allowance for Bad Debts account

Allowance for Bad Debts account
счет "Поправка на безнадежные долги"

(см. provisions for bad and doubtful debts - англ.)


Специализированный англо-русский словарь бухгалтерских терминов. .

Игры ⚽ Нужен реферат?

Look at other dictionaries:

  • 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

  • Accounts receivable — (A/R) is one of a series of accounting transactions dealing with the billing of customers who owe money to a person, company or organization for goods and services that have been provided to the customer. In most business entities this is… …   Wikipedia

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

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

  • Dunstable Priory — For the Dominican friary in the town, see Dunstable Friary. The Priory Church, Dunstable The Priory Church of St. Peter, Dunstable Country United Kingdom Denomination …   Wikipedia

  • United Kingdom — a kingdom in NW Europe, consisting of Great Britain and Northern Ireland: formerly comprising Great Britain and Ireland 1801 1922. 58,610,182; 94,242 sq. mi. (244,100 sq. km). Cap.: London. Abbr.: U.K. Official name, United Kingdom of Great… …   Universalium

  • ancient Greek civilization — ▪ historical region, Eurasia Introduction       the period following Mycenaean civilization, which ended in about 1200 BC, to the death of Alexander the Great, in 323 BC. It was a period of political, philosophical, artistic, and scientific… …   Universalium

  • France — /frans, frahns/; Fr. /frddahonns/, n. 1. Anatole /ann nann tawl /, (Jacques Anatole Thibault), 1844 1924, French novelist and essayist: Nobel prize 1921. 2. a republic in W Europe. 58,470,421; 212,736 sq. mi. (550,985 sq. km). Cap.: Paris. 3.… …   Universalium

  • Marshalsea — The prison occupied two locations, the first c. 1329–1811, and the second 1811–1842. The image above is of the first Marshalsea in the 18th century …   Wikipedia

  • Australia — /aw strayl yeuh/, n. 1. a continent SE of Asia, between the Indian and the Pacific oceans. 18,438,824; 2,948,366 sq. mi. (7,636,270 sq. km). 2. Commonwealth of, a member of the Commonwealth of Nations, consisting of the federated states and… …   Universalium

Share the article and excerpts

Direct link
Do a right-click on the link above
and select “Copy Link”