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Vykrývací účet

English translation: bad debt expense


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20:47 Mar 31, 2009
Czech to English translations [PRO]
Bus/Financial - Finance (general) / Banking
Czech term or phrase: Vykrývací účet
The term is from a PowerPoint presentation for a bank, so the context is hardly sufficient; here's what I have:

Automaticky schvalované úvěry: vyvedení KTK rámce na vykrývací účet – vypovězení smlouvy pro neplnění stanovených podmínek

Would something like "collateral account" work in this context? Or do they mean "clearing account"? Unfortunately, I cannot ask the client due to a tight deadline.
Martin Mikolajek
Local time: 08:29
English translation:bad debt expense
Explanation:
Myslím, že máte na mysli tzv. bad debt expense, čo je účet pre nevymožiteľné pôžičky a pohľadávky a spadá do nákladov firmy po odpísaní z tzv. Allowance for Doubtful accountu.

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Note added at 23 hrs (2009-04-01 19:57:36 GMT)
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Posielam stránku z kurzu účtovníctva, kde je zoznam všetkých účtov účtovníctva, a ich zaradenie podľa typu - assety, liability, atď. Pozrite si len tak pre referenciu...
http://www.clt.astate.edu/ddearman/ACCT2003/Accounts.htm
Selected response from:

Katarina Kazikova
United States
Local time: 02:29
Grading comment
Thanks for your effort and for your helpful link
1 KudoZ points were awarded for this answer



Summary of answers provided
4bad debt expense
Katarina Kazikova


  

Answers


1 hr   confidence: Answerer confidence 4/5Answerer confidence 4/5
bad debt expense


Explanation:
Myslím, že máte na mysli tzv. bad debt expense, čo je účet pre nevymožiteľné pôžičky a pohľadávky a spadá do nákladov firmy po odpísaní z tzv. Allowance for Doubtful accountu.

--------------------------------------------------
Note added at 23 hrs (2009-04-01 19:57:36 GMT)
--------------------------------------------------

Posielam stránku z kurzu účtovníctva, kde je zoznam všetkých účtov účtovníctva, a ich zaradenie podľa typu - assety, liability, atď. Pozrite si len tak pre referenciu...
http://www.clt.astate.edu/ddearman/ACCT2003/Accounts.htm


    Reference: http://en.wikipedia.org/wiki/Bad_debt
Katarina Kazikova
United States
Local time: 02:29
Meets criteria
Specializes in field
Native speaker of: Native in SlovakSlovak
PRO pts in category: 1
Grading comment
Thanks for your effort and for your helpful link
Notes to answerer
Asker: Díky za snahu, ale mám pocit, že v tomhle případě se opravdu nejedná o účetní, ale bankovní termín.

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