- Doubtful accounts receivable
- Телекоммуникации: Сомнительная дебиторская задолженность (Задолженность за оказанные услуги, непогашенная к установленному в договоре (счете) сроку.)
Универсальный англо-русский словарь. Академик.ру. 2011.
Doubtful accounts receivable
Смотреть что такое "Doubtful accounts receivable" в других словарях:
Accounts receivable — (A/R) is one of a series of accounting transactions dealing with the billing of customers who owe money to a person, company or organization for goods and services that have been provided to the customer. In most business entities this is… … Wikipedia
accounts receivable — *Short term, invoiced amounts due from *customers for the supply of goods or services. Accounts receivable are classified as a *current asset in the balance sheet when their recoverability becomes doubtful, an *allowance for bad debts is created … Auditor's dictionary
allowance for doubtful accounts — A reserve for accounts receivable that may not be collectable. The allowance is always shown as a reduction from gross receivables used to calculate net receivables. An example of a contra asset account. American Banker Glossary … Financial and business terms
Accounts Uncollectible — Loans, receivables or other debts that have virtually no chance of being paid. An account may become uncollectible for many reasons, including the debtor s bankruptcy, an inability to find the debtor, lack of proper documentation, etc. Before an… … Investment dictionary
Chart of accounts — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
suspense account — noun Date: 1851 an account for the temporary entry of charges or credits or especially of doubtful accounts receivable pending determination of their ultimate disposition … New Collegiate Dictionary
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
allowance for bad debts — A reduction in the value of *accounts receivable. One or more *general ledger accounts are used to record allowances for bad debts, which represent the value of accounts receivable whose ultimate collection is in doubt. The allowance may be for… … Auditor's dictionary
Balance sheet — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
Credit manager — A credit manager is a person employed by an organization to manage the credit department and make decisions concerning credit limits, acceptable levels of risk and terms of payment to their customers. In companies, the role of Credit manager is… … Wikipedia
Account — In accountancy, an account is a label used for recording and reporting a quantity of almost anything. Most often it is a record of an amount of money owned or owed by or to a particular person or entity, or allocated to a particular purpose. It… … Wikipedia
