| English | Russian |
| a bad debt | безнадёжный долг |
| allowance for bad debt | допустимые безнадёжные долги (Lavrov) |
| allowance for bad debts | резерв на сомнительные долги (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) |
| bad debt | списанный долг (по несостоятельности должника murad1993) |
| bad debt | проблемная задолженность (noun [C, U] a debt that is unlikely to be paid. OALD Alexander Demidov) |
| bad debt | безнадёжный кредит |
| bad debt | ссуда, не погашенная вовремя |
| bad debt | не возвращённый в срок долг |
| bad debt | сомнительный долг |
| Bad Debt Expense | Расходы на покрытие безнадёжных долгов |
| bad debt insurance | вызванных неуплатой долгов |
| bad debt portfolio | портфель проблемной задолженности (Alexander Demidov) |
| bad debt provision | резерв по сомнительным долгам (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) |
| bad debt provision | резерв под задолженность по кредитам (Alexander Demidov) |
| bad debt provision | резерв по безнадёжным долгам |
| bad debt receivables | резерв сомнительных долгов (4uzhoj) |
| bad debt reserve | резерв на сомнительные долги (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) |
| bad debt write-off | списанная в убыток задолженность неплатёжеспособных дебиторов (slovopedia.com Tanya Gesse) |
| bad debts | плохие долги (Alexander Demidov) |
| bad debts | безнадёжная задолженность (ABelonogov) |
| bad debts | сомнительные долги (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) |
| bad debts | безнадёжный кредит (Lavrov) |
| bad debts | безнадёжная ссуда (Lavrov) |
| collect on a bad debt | вернуть проблемную задолженность (Alexander Demidov) |
| provision for bad and doubtful debts | резерв на покрытие безнадёжных долгов |
| Reserve for possible bad debts | РВПС (Klimov) |
| writing off the amount of bad debts | списанию безнадёжных требований (feyana) |
