| Russian | English |
| дебиторская задолженность за вычетом сомнительных долгов | accounts receivable less allowance for doubtful accounts |
| долги, которые являются сомнительными | doubtful debts (Money owed to an organization, which it is unlikely to receive. A provision for doubtful debts may be created, which may be based on specific debts or on the general assumption that a certain percentage of debtors' amounts are doubtful. As the doubtful debt becomes a bad debt, it may be written off to the provision for doubtful debts or alternatively charged to the profit and loss account if there is no provision. See provision for bad debts. OB&M Alexander Demidov) |
| резерв на сомнительные долги | bad debt reserve (An account set aside by a company to account for and offset losses that arise as a result of defaults from futures loans. This figure may be calculated based on historical norms or other known information about the relative safety of the debt. Also known as a "loss reserve".  investopedia.com Alexander Demidov) |
| резерв на сомнительные долги | doubtful debt reserve (Also known as a bad debt reserve, this is a contra account listed within the current asset section of the balance sheet. The doubtful debt reserve holds a sum of money to allow a reduction in the accounts receivable ledger due to non-collection of debts. This can also be referred to as an allowance for bad debts. Once a doubtful debt becomes uncollectable, the amount will be written off. WK Alexander Demidov) |
| резерв на сомнительные долги | allowance for bad debts (Allowance for bad debts are amounts expected to be uncollected, but still with possibilities of being collected (when there is no other possibility for collection, they are considered uncollectible accounts). For example, if gross receivables are US$100,000 and the amount that is expected to remain uncollected is $5,000, net current asset section of balance sheet will be: Gross accounts receivable $100,000 Less: Allowance for bad debts $5,000 Net receivables $95,000. WK Alexander Demidov) |
| резерв по сомнительным долгам | bad debt provision (A statement in the accounts of a creditor of the extent to which it expects to have to write off bad debts, that is, to cease to record them as assets in its accounts. A firm with bad debts must at some stage decide to write them off. If it has numerous debtors, each of doubtful solvency, it is possible to make a ‘bad debt provision', naming an amount by which it expects to have to write off bad debts, without the need to specify on which particular debts hope has been abandoned. OE Alexander Demidov) |
| резерв сомнительных долгов | bad debt receivables (4uzhoj) |
| резервы по сомнительным долгам | doubtful debt reserves (счёт 63 ABelonogov) |
| сомнительные долги | bad debts (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 foreseen, on the grounds of prudence. Bad debts subsequently recovered either in part or in full should be written back to the profit and loss account of the period (or to a provision for bad and doubtful debts). OB&M Alexander Demidov) |
| сомнительный долг | bad debt |
