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возмещение резервов под обесценение | recovery of provision for impairment losses (Alexander Demidov) |
восстановление резерва под обесценение активов | recovery of provision for impairment losses (Alexander Demidov) |
Резерв под будущие операционные расходы | provision for operating expenses (Andromeda) |
резерв под задолженность по кредитам | bad debt provision (Alexander Demidov) |
резерв под обесценение | impairment reserve (The new FASB proposal would require an institution to record an impairment reserve as a function of its intended strategy for recovery of the ... Alexander Demidov) |
резерв под обесценение | provision for impairment (Пахно Е.А.) |
резерв под обесценение активов | provision for impairment of assets (Alexander Demidov) |
резерв под обесценение дебиторской задолженности | receivables impairment provision (Alexander Demidov) |
резерв под расходы на урегулирование убытков | loss adjustment reserve (of $50,000 for personal injury to the driver of the automobile, and a loss adjustment reserve of $10.000 for the expected cost of investigation and litigation. Alexander Demidov) |
резерв под снижение стоимости материальных ценностей | inventory reserve (An inventory reserve is an asset contra account in which a company retains an estimated charge for inventory that it has not yet specifically identified, but which it expects is present and for which it must write down the value to some amount less than the cost at which it is currently recorded. There may be a variety of causes for such a write down, such as the obsolescence, spoilage, or theft of inventory. accountingtools.com Alexander Demidov) |
резервы под | provisions for (Создание резервов под = creation of provisions for Alexander Demidov) |
резервы под выплату налогов | tax provisions (A tax provision typically refers the tax expense booked on a company's income statement. That is generally the tax liability associated with the net profit reported for the period. A tax reserve (i.e. deferred tax liability or deferred tax asset) generally refers to tax differences between the way various items are reported on the books for GAAP and tax purposes (i.e. differences in depreciation methods, etc.). Additionally, a company may book a tax reserve liability for an income item it knows in coming the near future. This is typically done when all the events have occurred to allow the company to book the corresponding income or asset. Read more: justanswer.com Alexander Demidov) |
резервы под обесценение финансовых вложений | reserves against the devaluation of financial investments (счёт 59 ABelonogov) |
резервы под снижение стоимости материальных ценностей | reserves against decreases in the value of tangible assets (счёт 14 ABelonogov) |
создание резерва под расширение инфраструктуры | passive provision (LadaP) |