bad debts provision

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English-russian accounting dictionary. 2014.

Смотреть что такое "bad debts provision" в других словарях:

  • bad debt provision — /bæd det prəˌvɪʒ(ə)n/ noun money put aside in accounts to cover potential bad debts …   Dictionary of banking and finance

  • 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

  • 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

  • doubtful debts provision — Fin an amount charged against profit and deducted from debtors to allow for the estimated nonrecovery of a proportion of the debts. See also bad debt …   The ultimate business dictionary

  • provision — pro‧vi‧sion [prəˈvɪʒn] noun 1. [uncountable] the act of providing something that someone needs: • the provision of childcare facilities at work • provision for people with disabilities 2. make provision( s) to make plans for future needs: make… …   Financial and business terms

  • 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 — An amount owed by a debtor that is unlikely to be paid; for example, due to a company going into liquidation. The full amount should be written off to the profit and loss account of the period or to a provision for bad debts as soon as it is… …   Big dictionary of business and management

  • provision — An amount set aside out of profits in the accounts of an organization for a known liability (even though the specific amount might not be known) or for the diminution in value of an asset. Common provisions are for bad debts (see provision for… …   Accounting dictionary

  • provision — /prə vɪʒ(ə)n/ noun 1. ♦ to make provision for to see that something is allowed for in the future 2. a legal condition ♦ we have made provision to this effect we have put into the contract terms which will make this work 3. an amount of money put… …   Dictionary of banking and finance

  • provision — An amount set aside out of profits in the accounts of an organization for a known liability (even though the specific amount might not be known) or for the diminution in value of an asset. Common examples include provisions for bad debts, for… …   Big dictionary of business and management

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