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no mantienen una provisión de

English translation: do not include a provision for

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Spanish term or phrase:no mantienen una provisión de
English translation:do not include a provision for
Entered by: Yvonne Becker
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21:44 Mar 13, 2008
Spanish to English translations [PRO]
Bus/Financial - Accounting
Spanish term or phrase: no mantienen una provisión de
En las explicaciones y comentarios de un informe financiero:

"Cuentas por cobrar

Las cuentas por cobrar se muestran a su valor par, **no mantienen una provisión de** cobro dudoso, las cuales se presentarán para el siguiente ejercicio contable de acuerdo a las estimaciones necesarias para presentar los saldos a sus valores de realización."

He encontrado que "provisión de cobros dudosos" se dice "provision for doubtful accounts". ¿Se podrá decir "don't include a provision for doubtful accounts"?
Yvonne Becker
Local time: 06:09
do not include a provision for
Explanation:
I would say, "do not include a provision for doubtful accounts", basically like you suggested.
Selected response from:

Nikolaj Widenmann
United States
Local time: 04:09
Grading comment
Muchas gracias
4 KudoZ points were awarded for this answer

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Summary of answers provided
5without an allowance for uncollectibles
jack_speak
4 +1do not include a provision forNikolaj Widenmann


  

Answers


11 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +1
do not include a provision for


Explanation:
I would say, "do not include a provision for doubtful accounts", basically like you suggested.


    Reference: http://www.investorwords.com/181/allowance_for_doubtful_acco...
Nikolaj Widenmann
United States
Local time: 04:09
Specializes in field
Native speaker of: Native in DanishDanish, Native in EnglishEnglish
PRO pts in category: 4
Grading comment
Muchas gracias

Peer comments on this answer (and responses from the answerer)
agree  Patrice
55 mins
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3 hrs   confidence: Answerer confidence 5/5
without an allowance for uncollectibles


Explanation:
they are gross sales, not adjusted for an allowance for uncollectibles.

You could also say not adjusted for bad debt expense.

Yvonne, the way it works is, say you sell $100,000 of gadgets, but you know that you will not collect all the money. So your income statement shows $100,000 in sales revenues, and your balance sheet shows $100,000 in accounts receivable. But you must adjust your sales for expected bad debt expense (reducing sales revenues), and therefore must also adjust your balance sheet in the same amount to reduce the accounts receivable, by including a new accounting entry under the "allowance for uncollectibles" account.

After some time, the bad debt expense and teh allowance for uncollectibles are updated to reflect the actual monies received.

Often, conservative management prefers to establish an allowance for uncollectibles on the high side, so that any portion of the allowance not needed at the ...
www.crfonline.org/orc/ca/ca-13.html

Receivables (net of allowance for uncollectibles).
http://www.juneau.org/financeftp/cafr2002/GovernmentWideFina...






jack_speak
Local time: 06:09
Native speaker of: Native in EnglishEnglish
PRO pts in category: 12
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