корективна сметка

English translation: allowance account

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Bulgarian term or phrase:корективна сметка
English translation:allowance account
Entered by: Petya Ivanova

06:38 May 12, 2009
Bulgarian to English translations [PRO]
Bus/Financial - Accounting
Bulgarian term or phrase: корективна сметка
Дружеството използва корективна сметка за отчитане на провизията за обезценка на трудносъбираеми и несъбираеми вземания от клиенти. Ръководството преценява адекватността на тази провизия на база на възрастов анализ на вземанията, исторически опит за нивото на отписване на несъбираеми вземания, както и анализ на платежоспособността на съответния клиент, промени в договорените условия на плащане и др.
Petya Ivanova
United Kingdom
Local time: 09:09
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")
Selected response from:

Milena Sahakian
Bulgaria
Local time: 11:09
Grading comment
4 KudoZ points were awarded for this answer



Summary of answers provided
5adjustment for uncollectivle accounts receivable
Maya Mitsova
5corrective account
Andrei Vrabtchev
5 -1correcting calculation (account)
Lilia Ignatova (X)
3 +1allowance account
Milena Sahakian
Summary of reference entries provided
allowance account
Daniela Koleva

  

Answers


5 mins   confidence: Answerer confidence 5/5 peer agreement (net): -1
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...
Lilia Ignatova (X)
Bulgaria
Local time: 11:09
Works in field
Native speaker of: Native in BulgarianBulgarian
Notes to answerer
Asker: Благодаря!


Peer comments on this answer (and responses from the answerer)
disagree  Andrei Vrabtchev: this is not the correct auditing terminology
1 hr
  -> GOOGLE-5,610,000 for correcting account; 1,660,000 for correcting calculation, including the accounting (not AUDITING) terminology.
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1 hr   confidence: Answerer confidence 5/5
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...

Maya Mitsova
Bulgaria
Local time: 11:09
Works in field
Native speaker of: Bulgarian
Notes to answerer
Asker: Благодаря!

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1 hr   confidence: Answerer confidence 5/5
corrective account


Explanation:
успех!


    Reference: http://www.google.com/search?hl=en&q=%22corrective+account%2...
Andrei Vrabtchev
Bulgaria
Local time: 11:09
Native speaker of: Native in BulgarianBulgarian, Native in EnglishEnglish
PRO pts in category: 24
Notes to answerer
Asker: Благодаря!

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1 hr   confidence: Answerer confidence 3/5Answerer confidence 3/5 peer agreement (net): +1
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
Milena Sahakian
Bulgaria
Local time: 11:09
Native speaker of: Bulgarian
PRO pts in category: 4
Notes to answerer
Asker: Благодаря!


Peer comments on this answer (and responses from the answerer)
agree  Daniela Koleva: Така е. Съжалявам за дублирания отговор. Скривам го. Ще го постна като reference.
35 mins
  -> 10х
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Reference comments


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.

Daniela Koleva
Netherlands
Works in field
Native speaker of: Bulgarian
PRO pts in category: 12
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