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06:38 May 12, 2009 |
Bulgarian to English translations [PRO] Bus/Financial - Accounting | |||||||
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| Selected response from: Milena Sahakian Bulgaria Local time: 12:20 | ||||||
Grading comment
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Summary of answers provided | ||||
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5 | adjustment for uncollectivle accounts receivable |
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5 | corrective account |
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5 -1 | correcting calculation (account) |
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3 +1 | allowance account |
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Summary of reference entries provided | |||
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allowance account |
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correcting calculation (account) Explanation: . Reference: http://www.google.co.uk/search?hl=en&q=correcting+calculatio... Reference: http://www.google.co.uk/search?hl=en&q=correcting+account&me... |
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adjustment for uncollectivle accounts receivable Explanation: http://www.google.bg/search?hl=bg&q=adjustment for uncollect... а ето в този речник има доста полезни неща: http://www.kik-info.com/dictionaries/accaunting_dictionary_b... |
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corrective account Explanation: успех! Reference: http://www.google.com/search?hl=en&q=%22corrective+account%2... |
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allowance account Explanation: Според Речник по счетоводство, 2004 година, CM Publishing Но доколкото знам, ALLOWANCE ACCOUNT като съществително се използва много рядко • ALLOWANCE ACCOUNT (noun) A reserve fund created by a charge against profits in order to provide for changes in the value of a company's assets Synonyms: allowance account; valuation account; valuation reserve; allowance Hypernyms ("allowance account" is a kind of...): reserve account; reserve fund (funds taken out of earnings to provide for anticipated future payments) Вторият линк е доста полезно глосари. -------------------------------------------------- Note added at 1 hr (2009-05-12 08:13:14 GMT) -------------------------------------------------- Още две понятия, които се използват: allowance for doubtful accounts - коректив/отчисление за съмнителни вземания (по-широко известно като "провизия за съмнителни вземания") allowance for uncollectibility (известно като "провизия за несъбираемост") Reference: http://www.wordwebonline.com/en/ALLOWANCEACCOUNT Reference: http://accounting.smartpros.com/x29469.xml |
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2 hrs |
Reference: allowance account Reference information: allowance account Explanation: МСС 39 Амортизираната стойност на финансов актив или финансов пасив е размерът, с който е бил оценен финансовият актив или пасив при неговото първоначално признаване, минус вноските от погасяване на главницата, плюс-минус натрупаната амортизация на всяка разлика между този първоначален размер и размера на падеж и минус всяко отчисление (директно или чрез употреба на корективна сметка) за обезценка или несъбираемост. IAS 39 The amortised cost of a financial asset or financial liability is the amount at which the financial asset or financial liability is measured at initial recognition minus principal repayments, plus or minus the cumulative amortisation using the effective interest method of any difference between that initial amount and the maturity amount, and minus any reduction (directly or through the use of an allowance account) for impairment or uncollectibility. |
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