- uncollectible receivables
- просроченная дебиторская задолженность; безнадежные долги
English-russian dctionary of contemporary Economics. 2014.
uncollectible receivables
Смотреть что такое "uncollectible receivables" в других словарях:
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
Merger control — Competition law Basic concepts History of competition law Monopoly Coercive monopoly Natural monopoly … Wikipedia
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
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
bad debt reserve — In accounting, a reserve set aside for losses on uncollectible accounts and notes receivable. An account for bad debts is offset by a reserve for bad debts. When accounts become uncollectible they are written off against the reserve. For tax… … Black's law dictionary
Accrual — is derived from the verb , which describes the gathering or clustering of things together over time, as atoms, or it describes a general increase in number, as in interest. It also holds specific meanings in the contexts of accounting and payroll … Wikipedia
Revenue recognition — principle is an important accounting principle, which is the main difference between cash basis accounting and accrual basis accounting. In cash basis accounting revenues are simply recognized when cash is received no matter when and how the… … Wikipedia
aging of accounts — Arranging the accounts (such as receivables or payables) in chronological order and grouping the accounts by intervals, such as accounts outstanding less than 30 days, 30 to 60 days, and so on. The process of classifying accounts receivable by… … Black's law dictionary
aging of accounts — Arranging the accounts (such as receivables or payables) in chronological order and grouping the accounts by intervals, such as accounts outstanding less than 30 days, 30 to 60 days, and so on. The process of classifying accounts receivable by… … Black's law dictionary
