allowance for doubtful accounts


allowance for doubtful accounts
учет, фин. резерв на покрытие безнадежных долгов, резерв по сомнительным долгам, резерв сомнительных долгов (резерв, сформированный для покрытия возможных потерь по долгам, уплата которых представляется сомнительной; данный резерв формируется за счет финансовых результатов отчетного периода; в балансе организации дебиторская задолженность показывается в нетто-оценке, т. е. за вычетом резерва по сомнительным долгам)
Syn:
See:
* * *
допущение для сомнительных счетов
* * *
резерв на покрытие сомнительных кредитов
. An offset, or contra account, to accounts receivable to reflect the estimated collection losses on outstanding accounts receivable. The allowance reduces revenue. Such an allowance is generally not allowed for tax purposes. Also known as an allowance for bad debts and allowance for uncollectible accounts. . Словарь экономических терминов .

Англо-русский экономический словарь.

Смотреть что такое "allowance for doubtful accounts" в других словарях:

  • allowance for doubtful accounts — A reserve for accounts receivable that may not be collectable. The allowance is always shown as a reduction from gross receivables used to calculate net receivables. An example of a contra asset account. American Banker Glossary …   Financial and business terms

  • Allowance For Doubtful Accounts — An estimation made by a company and documented on its balance sheet for receivables that might go uncollected. It is standard practice for a company to have funds set aside for money that cannot be collected …   Investment dictionary

  • allowance for doubtful accounts — See: provision for bad debts …   Accounting dictionary

  • Allowance For Credit Losses — An estimation of the debt that a company is unlikely to recover. The allowance for credit losses is from the perspective of the selling company that extended credit to its buyers. A certain amount of credit losses can be anticipated, and these… …   Investment dictionary

  • 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

  • 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

  • doubtful — UK US /ˈdaʊtfəl/ adjective ACCOUNTING ► used to describe debts or accounts that are unlikely to be paid: »The Company has established an allowance for doubtful accounts based on the credit risk of specific customers and historical trends. → See… …   Financial and business terms

  • accounts receivable — *Short term, invoiced amounts due from *customers for the supply of goods or services. Accounts receivable are classified as a *current asset in the balance sheet when their recoverability becomes doubtful, an *allowance for bad debts is created …   Auditor's 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

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


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