English to Italian translations [PRO] Bus/Financial - Accounting / note al bilancio consolidato | | English term or phrase: less an estimate made for doubtful receivables | Trade receivables are carried at original invoice amount less an estimate made for doubtful receivables based on a review of all outstanding amounts on a monthly basis. Management determines the allowance for doubtful accounts by regularly evaluating individual customer receivables and considering a customer's financial condition, credit history, and current economic conditions. Trade receivables are written off when deemed uncollectible.
Pensavo di rendere "doubtful receivables" con svalutazione crediti anche nella seconda occorreza (fondo svalutazione crediti) e rendere l'intera frase con : I crediti commerciali sono contabilizzati all’importo originale della fattura al netto della stima eseguita per la svalutazione crediti in base a una revisione dei sospesi contabili su base mensile.
Mi piacerebbe avere vostri pareri in merito. Grazie in anticipo. |
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AeC2009 Italy Local time: 16:19
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