Bad Debts

Bad Debts
Expense (account) счет "Расходы по безнадежным долгам"

(также Uncollectible Accounts Expense - амер.)


Специализированный англо-русский словарь бухгалтерских терминов. .

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  • bad debts — Money advanced or trade credit given which will not be repaid. Most businesses make provisions in their accounts for bad debts which are written off against income. Related links value added tax Practical Law Dictionary. Glossary of UK, US and… …   Law dictionary

  • Bad Debts — infobox Book | name = Bad Debts image caption = author = Peter Temple illustrator = cover artist = country = Australia language = English series = Jack Irish series genre = crime novel publisher = HarperCollins, Australia release date = 1996… …   Wikipedia

  • 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 debts — debts which cannot be recovered …   English contemporary dictionary

  • bad debts — money owed to you that you can t collect …   Financial and business terms

  • allowance for bad debts — A reduction in the value of *accounts receivable. One or more *general ledger accounts are used to record allowances for bad debts, which represent the value of accounts receivable whose ultimate collection is in doubt. The allowance may be for… …   Auditor's dictionary

  • offset bad debts — index redeem (satisfy debts) Burton s Legal Thesaurus. William C. Burton. 2006 …   Law dictionary

  • bad debt — bad debts N COUNT A bad debt is a sum of money that has been lent but is not likely to be repaid. The bank set aside ₤1.1 billion to cover bad debts from business failures …   English dictionary

  • provision for bad debts — A provision calculated to cover the debts during an accounting period that are not expected to be paid. A general provision, e.g. 2% of debtors, is not allowed as a deduction for tax purposes. A specific provision, in which specific debts are… …   Accounting dictionary

  • provision for bad debts — A provision calculated to cover the debts during an accounting period that are not expected to be paid. A general provision, e. g. 2% of debtors, is not allowed as a deduction for tax purposes. A specific provision, in which specific debts are… …   Big dictionary of business and management

  • 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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