allowance account

Russian translation: оценочный резерв

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
English term or phrase:allowance account
Russian translation:оценочный резерв
Entered by: Zoryana Dorak

09:21 May 27, 2009
English to Russian translations [PRO]
Accounting
English term or phrase: allowance account
Bad debts are written off when identified either through allowance account or directly to income statement. Счет резерва, резервный счет?
esperansa_2008
оценочный резерв
Explanation:
оценочный резерв

об использовании оценочного резерва (allowance account) (см. параграфы 17 и BC14);

http://www.ippnou.ru/lenta.php?idarticle=000448
Selected response from:

Zoryana Dorak
Ukraine
Local time: 10:11
Grading comment
спасибо
4 KudoZ points were awarded for this answer



Summary of answers provided
2 +3счёт оценочного резерва
Nurzhan KZ
4 +1оценочный резерв
Zoryana Dorak
3 +1резервный счет
erika rubinstein
4резервный счет
Olga Teplykh
3счёт начисления убытков по ссудам
Igor Moshkin
3резервы по кредитному портфелю
Igor Boyko


  

Answers


5 mins   confidence: Answerer confidence 2/5Answerer confidence 2/5 peer agreement (net): +3
счёт оценочного резерва


Explanation:
*

Nurzhan KZ
Local time: 13:11
Native speaker of: Native in KazakhKazakh
PRO pts in category: 4

Peer comments on this answer (and responses from the answerer)
agree  DZiW (X): термин МСФО
25 mins

agree  axpamen
1 hr

agree  Angela Greenfield
4 hrs
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5 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5
счёт начисления убытков по ссудам


Explanation:
или счет оценочного резерва

Igor Moshkin
Russian Federation
Local time: 15:11
Works in field
Native speaker of: Native in RussianRussian
PRO pts in category: 28
Login to enter a peer comment (or grade)

7 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5 peer agreement (net): +1
резервный счет


Explanation:
...

erika rubinstein
Local time: 09:11
Native speaker of: Native in RussianRussian, Native in GermanGerman
PRO pts in category: 14

Peer comments on this answer (and responses from the answerer)
agree  Igor Galiouk (X)
9 hrs
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7 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +1
оценочный резерв


Explanation:
оценочный резерв

об использовании оценочного резерва (allowance account) (см. параграфы 17 и BC14);

http://www.ippnou.ru/lenta.php?idarticle=000448

Zoryana Dorak
Ukraine
Local time: 10:11
Specializes in field
Native speaker of: Native in UkrainianUkrainian, Native in RussianRussian
PRO pts in category: 140
Grading comment
спасибо

Peer comments on this answer (and responses from the answerer)
agree  Angela Greenfield
4 hrs
  -> Спасибо!
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14 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5
резервы по кредитному портфелю


Explanation:
Есть "розетка":

ZAO Citibank Annual Report
Годовой отчет ЗАО КБ «Ситибанк»

Увеличение ***резервов по кредитному портфелю*** признается в отчете о прибылях и убытках.

Increases in the ***allowance account*** are recognised in the income statement.

http://www.citibank.ru/russia/pdf/com/annual2002.pdf


Igor Boyko
Russian Federation
Local time: 11:11
Native speaker of: Native in RussianRussian
PRO pts in category: 8
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16 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
резервный счет


Explanation:
Списан счет безнадежной задолженности. Вместо счета расходов на безнадежные долги дебетуется резервный счет. Поступления в счет погашения безнадежного долга ...
www.gaap.ru/biblio/gaap-ias/tasis/008.asp - 68k -

Olga Teplykh
Ukraine
Native speaker of: Native in RussianRussian, Native in UkrainianUkrainian
PRO pts in category: 36
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