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doubtful debt reserveударения
общ. резерв на сомнительные долги (Also known as a bad debt reserve, this is a contra account listed within the current asset section of the balance sheet. The doubtful debt reserve holds a sum of money to allow a reduction in the accounts receivable ledger due to non-collection of debts. This can also be referred to as an allowance for bad debts. Once a doubtful debt becomes uncollectable, the amount will be written off. WK Alexander Demidov)
doubtful debt reserve: 2 фразы в 2 тематиках
Банки и банковское дело1
Европейский банк реконструкции и развития1