allowance account


allowance account
резервы на потери по ссудам

English-russian accounting dictionary. 2014.

Смотреть что такое "allowance account" в других словарях:

  • allowance account — noun a reserve fund created by a charge against profits in order to provide for changes in the value of a company s assets • Syn: ↑valuation reserve, ↑valuation account, ↑allowance • Hypernyms: ↑reserve account, ↑reserve fund * * * noun …   Useful english dictionary

  • Allowance — Al*low ance, n. [OF. alouance.] 1. Approval; approbation. [Obs.] Crabbe. [1913 Webster] 2. The act of allowing, granting, conceding, or admitting; authorization; permission; sanction; tolerance. [1913 Webster] Without the king s will or the state …   The Collaborative International Dictionary of English

  • allowance — (n.) late 14c., praise (a sense now obsolete), from O.Fr. aloance allowance, granting, allocation, from alouer (see ALLOW (Cf. allow)). Sense of a sum alloted to meet expenses is from c.1400. In accounts, meaning a sum placed to one s credit is… …   Etymology dictionary

  • allowance — n. taking into account 1) to make (an) allowance for (to make allowance/an allowance for inexperience; to make allowances for wear and tear) sum granted 2) to grant an allowance 3) a cost of living; depletion; trade in allowance 4) a daily;… …   Combinatory dictionary

  • allowance — /əˈlaʊəns / (say uh lowuhns) noun 1. a definite amount or share allotted; a ration: *A queer economic, which sustained the large Bradly and the small Edmund on an equal allowance of food. –norman lindsay, 1938. 2. a definite sum of money allotted …   Australian English dictionary

  • Allowance For Bad Debt — A valuation account used to estimate the portion of a bank’s loan portfolio that will ultimately be uncollectible. When a loan goes bad, the asset is removed from the books and the allowance for bad debt is charged for the book value of the …   Investment dictionary

  • allowance — [[t]əla͟ʊəns[/t]] allowances 1) N COUNT: usu with supp, oft N of amount An allowance is money that is given to someone, usually on a regular basis, in order to help them pay for the things that they need. He lives on a single parent s allowance… …   English dictionary

  • allowance — I. noun Date: 14th century 1. a. a share or portion allotted or granted b. a sum granted as a reimbursement or bounty or for expenses < salary includes cost of living allowance >; especially a sum regularly provided for personal or household… …   New Collegiate Dictionary

  • account — /euh kownt /, n. 1. an oral or written description of particular events or situations; narrative: an account of the meetings; an account of the trip. 2. an explanatory statement of conduct, as to a superior. 3. a statement of reasons, causes, etc …   Universalium

  • account — Synonyms and related words: a reckoning of, account current, account for, account of, account rendered, account stated, accounting, accounts, acquaintance, acta, adjudge, adjudicate, advantage, aggregate, allow, allow for, allowance, amount,… …   Moby Thesaurus

  • Allowance —   A balance sheet contra account used for receivables and depreciable assets. It is used to take into account:   a provision for unusual or uncertain events, or is an amount deducted before income is calculated for tax purposes (a capital… …   International financial encyclopaedia

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