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Romanian to English translations [PRO]
Bus/Financial - Accounting / balance | | Romanian term or phrase: provizioane | | provizioane pentru riscuri si cheltuieli |
| | | provisions | Explanation:
will provide accounting book reference
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Note added at 9 mins (2005-06-23 12:59:58 GMT)
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provisions=are obligations of an enterprise whose precise amount will only be known at a later date.
pg.465 Accounting, Butterworths , 5th ed. MA Faul & all
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Note added at 12 mins (2005-06-23 13:02:54 GMT)
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provision = provizioane
Dictionar englez roman , D.Dumitrescu, Ed.Litera International
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Note added at 21 hrs 49 mins (2005-06-24 10:39:37 GMT)
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Note for ALLOWANCE ( una din cartile de facultate pt cursurile de contabilitate - re to British Law, Accounting.
FUNDAMENTAL ACCOUNTING, JUTA PUBLICATIONS, FLYNN KOORNOF, 1996, PG. 295
ALLOWANCES SUBSIDIARY JOURNALS
When goods are bought and sold on credit it often happens that the recipient of the goods is not satisfied and returns either part or all of the goods.
When goods are returned , the following procedure is most commonly adopted:
-...
-...the transaction of returning goods is thus completed only once the Credit Note has been passed. Both parties will then update their accounting procedure.
The accounting procedure: special Journals Creditors Subsidiary Journals - but obviously with postings to the referred to as the DEBTORS ALLOWANCES SUBSIDIARY JOURNALS or SALES RETURNED SUBSIDIARY JOURNALS, and the CREDITORS ALLOWANCES SUBSIDIARY HJOURNAL or PURCHASES SUBSIDIRY JOURNALS.
** Prima ta sursa..nu spune nimic...doar o expresie \'ALLOWANCE FOR BAD DEBTS\' ..iar a doua sursa nu se deschide. Cit despre explicatiile in franceza nu au ce cauta pe o pagina destinata Engleza-Romana/Romana-Engleza.
** CIt despre paragraful in engleza oferit de tine...se refera exact la ceea ce am citat din manualul de contabilitate..\"When the Department establishes a --receivable--, it does not know at that point that a
particular receivable will not be collected in the ..\"
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Note added at 21 hrs 52 mins (2005-06-24 10:42:14 GMT)
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The last entry is trying to explain the difference between provision and allowance |
| Selected response from:
Mihaela Brooks
Canada
Local time: 07:26
| Grading comment Graded automatically based on peer agreement.
4 KudoZ points were awarded for this answer |
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| Discussion entries: 0 |
|---|
Automatic update in 00:
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9 mins confidence:   peer agreement (net): +1 allowances
Explanation:
http://www.granddictionnaire.com/btml/fra/r_motclef/index102...
Domaine(s) : - finance
banque
français
anglais
provision n. f.
allowance
Note(s) :
((Par exemple :)) provision pour pertes de change, provision pour créances douteuses, provision pour amortissement.
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Note added at 23 mins (2005-06-23 13:13:22 GMT)
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Modern Translation: ALLOWANCE FOR BAD DEBTS ACCOUNT
Language Translations for \"ALLOWANCE FOR BAD DEBTS ACCOUNT\"; alternative meanings/domain in parentheses.
French compte provision pour créances douteuses. (various references)
http://www.websters-online-dictionary.org/definition/english...
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Note added at 36 mins (2005-06-23 13:26:46 GMT)
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Nu numai în UK... dar şi în US. vezi http://www.oig.dol.gov/public/testimony/19980928.pdf
When the Department establishes a receivable, it does not know at that point that a
particular receivable will not be collected in the future, but it does know that of all of its
receivables, a certain percentage will eventually prove to be uncollectible. In order to not
overstate the value to DOL of all its receivables, Federal accounting standards require
that a loss on receivables be recognized when it is more likely than not that the
receivables will not be totally collected. Accordingly, an allowance is established to
reduce total receivables down to the amount which is believed to be collectible. The
allowance should be estimated on each annual financial reporting date and when
information indicates that the latest estimate is no longer correct.
|   Andrei Albu
Romania
Local time: 14:26
Native speaker of:  Romanian
PRO pts in category: 32
|
| |
3 mins confidence: peer agreement (net): +6 provisions
Explanation:
will provide accounting book reference
--------------------------------------------------
Note added at 9 mins (2005-06-23 12:59:58 GMT)
--------------------------------------------------
provisions=are obligations of an enterprise whose precise amount will only be known at a later date.
pg.465 Accounting, Butterworths , 5th ed. MA Faul & all
--------------------------------------------------
Note added at 12 mins (2005-06-23 13:02:54 GMT)
--------------------------------------------------
provision = provizioane
Dictionar englez roman , D.Dumitrescu, Ed.Litera International
--------------------------------------------------
Note added at 21 hrs 49 mins (2005-06-24 10:39:37 GMT)
--------------------------------------------------
Note for ALLOWANCE ( una din cartile de facultate pt cursurile de contabilitate - re to British Law, Accounting.
FUNDAMENTAL ACCOUNTING, JUTA PUBLICATIONS, FLYNN KOORNOF, 1996, PG. 295
ALLOWANCES SUBSIDIARY JOURNALS
When goods are bought and sold on credit it often happens that the recipient of the goods is not satisfied and returns either part or all of the goods.
When goods are returned , the following procedure is most commonly adopted:
-...
-...the transaction of returning goods is thus completed only once the Credit Note has been passed. Both parties will then update their accounting procedure.
The accounting procedure: special Journals Creditors Subsidiary Journals - but obviously with postings to the referred to as the DEBTORS ALLOWANCES SUBSIDIARY JOURNALS or SALES RETURNED SUBSIDIARY JOURNALS, and the CREDITORS ALLOWANCES SUBSIDIARY HJOURNAL or PURCHASES SUBSIDIRY JOURNALS.
** Prima ta sursa..nu spune nimic...doar o expresie \'ALLOWANCE FOR BAD DEBTS\' ..iar a doua sursa nu se deschide. Cit despre explicatiile in franceza nu au ce cauta pe o pagina destinata Engleza-Romana/Romana-Engleza.
** CIt despre paragraful in engleza oferit de tine...se refera exact la ceea ce am citat din manualul de contabilitate..\"When the Department establishes a --receivable--, it does not know at that point that a
particular receivable will not be collected in the ..\"
--------------------------------------------------
Note added at 21 hrs 52 mins (2005-06-24 10:42:14 GMT)
--------------------------------------------------
The last entry is trying to explain the difference between provision and allowance
| Mihaela Brooks
Canada
Local time: 07:26
Specializes in field
Native speaker of:  Romanian
PRO pts in category: 24
|
| | Grading comment | Graded automatically based on peer agreement. |
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The translation workplace 
