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| 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) | |||
| provision for doubtful debts (UK Sukhopleschenko); bad debt reserve (VLZ_58); doubtful debts provision (VLZ_58) | |||
| provision for doubtful debts; allowance for doubtful accounts (glenfoo) | |||
| bad debt charge (Ремедиос_П); doubtful debt charge (Ремедиос_П); bad and doubtful debt charge (Ремедиос_П) | |||
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| doubtful debt reserves (счёт 63 ABelonogov) | |||
| reserve for doubtful debts; allowance for doubtful accounts; debt discount; provision for doubtful debts | |||
| резерв по сомнительным долгам: 7 phrases in 4 subjects |
| Accounting | 2 |
| Audit | 1 |
| Banking | 1 |
| European Bank for Reconstruction and Development | 3 |