Provisión para cuentas de dudoso cobro

Provisión para cuentas de dudoso cobro

Una compensación, o contra cuenta de cuentas por pagar que refleja la estimación en pérdidas por cobranza de cuentas morosas. Esta provisión reduce el ingreso. Esta provisión generalmente no es permitida para propósitos fiscales. También conocida como reserva para cuentas malas, o estimación para cuentas incobrables.

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Частина мови: noun
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Галузь/тема: Accounting
Category: Tax
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valor añadido

Accounting; Tax

Ad valorem means according to value An ad valorem tax is one based on the value of the property subject to taxation Advances Funds made available to another party In the case ...

opinión adversa

Accounting; Tax

Instead of an unqualified opinion, it's an opinion by a CPA that the financial statements do not represent fairly the results of the operations of the company and/or are not in ...

poder legal

Accounting; Tax

A written statement that is sworn to before an officer of the court who is authorized to administer an oath

convenio afirmativo

Accounting; Tax

A covenant on a bond, loan, or mortgage that requires the debtor to perform certain actions

cláusula de adquisición posterior

Accounting; Tax

A clause in a mortgage or similar loan document that provides that any mortgageable property acquired after the mortgage is signed will be considered additional security for the ...