doubtful debts — sums of money which are owed to a business but whose payment is in doubt (Accounting) … English contemporary dictionary
doubtful debt — ➔ debt * * * doubtful debt UK US noun [C] ► a debt that is unlikely to be paid: »Provision for doubtful debts is calculated on debtors’ balances after elimination of bad debts … Financial and business terms
doubtful — I adjective arguable, at issue, conditional, conjectural, contestable, controvertible, debatable, disbelieving, disposed to question, disputable, distrustful, doubtable, doubting, dubious, dubitable, dubius, equivocal, implausible, improbable, in … Law dictionary
provision for doubtful debts — A British term for *allowance for bad debts … Auditor's dictionary
doubtful debt — An amount owed to an organization by a debtor that it might well not 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… … Accounting dictionary
doubtful — UK US /ˈdaʊtfəl/ adjective ACCOUNTING ► used to describe debts or accounts that are unlikely to be paid: »The Company has established an allowance for doubtful accounts based on the credit risk of specific customers and historical trends. → See… … Financial and business terms
Сомнительные долги (DOUBTFUL DEBTS, UNCOLLECTIBLE ACCOUNTS —амер.) — Дебиторская задолженность организации, которая не погашена в сроки, установленные договором, и не обеспечена соответствующими гарантиями См. п. 70 Положения по ведению бухгалтерского учета и бухгалтерской отчетности в Российской Федерации, п. 2… … Словарь терминов по управленческому учету
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
doubtful debt provision — combining of debts whose payment is doubtful (account balance company) … English contemporary 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
