Англо-русский толковый словарь бухгалтерских и финансовых терминов. - Издательство "Академия Естествознания". Топсахалова Ф.М.. 2012.
uncollectible accounts provision — concentration of debts that are not certain to be repaid (in a company s balance sheets) … English contemporary 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
Сомнительные долги (DOUBTFUL DEBTS, UNCOLLECTIBLE ACCOUNTS —амер.) — Дебиторская задолженность организации, которая не погашена в сроки, установленные договором, и не обеспечена соответствующими гарантиями См. п. 70 Положения по ведению бухгалтерского учета и бухгалтерской отчетности в Российской Федерации, п. 2… … Словарь терминов по управленческому учету
Accounts Uncollectible — Loans, receivables or other debts that have virtually no chance of being paid. An account may become uncollectible for many reasons, including the debtor s bankruptcy, an inability to find the debtor, lack of proper documentation, etc. Before an… … Investment dictionary
uncollectible — Synonyms and related words: accounts payable, accounts receivable, amount due, bad debt, bad debts, bill, bills, borrowing, charges, chits, debt, default, defection, delinquence, delinquency, dishonor, dishonoring, due, dues, financial commitment … Moby Thesaurus
aging of accounts — Arranging the accounts (such as receivables or payables) in chronological order and grouping the accounts by intervals, such as accounts outstanding less than 30 days, 30 to 60 days, and so on. The process of classifying accounts receivable by… … Black's law dictionary
aging of accounts — Arranging the accounts (such as receivables or payables) in chronological order and grouping the accounts by intervals, such as accounts outstanding less than 30 days, 30 to 60 days, and so on. The process of classifying accounts receivable by… … Black's law dictionary
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
bad debt reserve — In accounting, a reserve set aside for losses on uncollectible accounts and notes receivable. An account for bad debts is offset by a reserve for bad debts. When accounts become uncollectible they are written off against the reserve. For tax… … Black's law dictionary
Write-off — The term write off (or write down) describes a reduction in recognized value. In accounting terminology, it refers to recognition of the reduced or zero value of an asset. In income tax statements, it refers to a reduction of taxable income as… … Wikipedia
Northgate Computers — A circa 1989 model Northgate OmniKey/102, still working after more than two decades of repeated shuffling between desk use and lap use … Wikipedia
