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DOTATION PROVISION CREANCES IRRECOUVRABLES [1 record]
Record 1 - internal organization data 2006-10-05
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
Record 1, Main entry term, English
- bad debt expense
1, record 1, English, bad%20debt%20expense
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- bad-debt expense 2, record 1, English, bad%2Ddebt%20expense
correct
- provision for bad debts 1, record 1, English, provision%20for%20bad%20debts
correct
- provision for doubtful accounts 1, record 1, English, provision%20for%20doubtful%20accounts
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
The account to which is charged periodically, usually with an offsetting credit to a reserve or allowance for bad debts, the estimated loss from uncollectible accounts based, for example, on a percentage of (credit) sales for the period, a percentage of outstanding accounts at the end of the period, or a review of the individual accounts: in each case, any balance remaining in the reserve from past periods being taken into consideration. 2, record 1, English, - bad%20debt%20expense
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
Record 1, Main entry term, French
- créances douteuses
1, record 1, French, cr%C3%A9ances%20douteuses
correct, feminine noun, plural
Record 1, Abbreviations, French
Record 1, Synonyms, French
- créances estimées irrécouvrables 1, record 1, French, cr%C3%A9ances%20estim%C3%A9es%20irr%C3%A9couvrables
correct, feminine noun, plural
- dotation à la provision pour créances douteuses 1, record 1, French, dotation%20%C3%A0%20la%20provision%20pour%20cr%C3%A9ances%20douteuses
correct, feminine noun
- dotation à la provision pour créances irrécouvrables 1, record 1, French, dotation%20%C3%A0%20la%20provision%20pour%20cr%C3%A9ances%20irr%C3%A9couvrables
correct, feminine noun
- dotation à la provision pour dépréciation des créances 1, record 1, French, dotation%20%C3%A0%20la%20provision%20pour%20d%C3%A9pr%C3%A9ciation%20des%20cr%C3%A9ances
correct, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Compte de charges dans lequel on enregistre les montants estimatifs de créances irrécouvrables à imputer à l'exercice au cours duquel les produits correspondants sont constatés ou dès qu'apparaît une perte probable. 1, record 1, French, - cr%C3%A9ances%20douteuses
Record number: 1, Textual support number: 1 OBS
La contrepartie de la charge estimative est portée au crédit du compte Provision pour créances douteuses. 1, record 1, French, - cr%C3%A9ances%20douteuses
Record number: 1, Textual support number: 2 OBS
En Belgique, comme les créances douteuses ne peuvent faire l'objet de provisions, on parle de «réduction de valeur sur créances». 1, record 1, French, - cr%C3%A9ances%20douteuses
Record number: 1, Textual support number: 3 OBS
créances douteuses; créances estimées irrécouvrables : termes habituellement utilisés au pluriel. 2, record 1, French, - cr%C3%A9ances%20douteuses
Record 1, Key term(s)
- créances irrécouvrables
- créance irrécouvrable
- créance douteuse
- créance estimée irrécouvrable
Record 1, Spanish
Record 1, Textual support, Spanish
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