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Ispravak vrijednosti sumnjivih računa (imenica, Računovodstvo, revizija)
Račun contra imovine s kreditnom ravnotežu koristi za smanjenje knjigovodstvene vrijednosti potraživanja do neto utržive vrijednosti. Ispravak bilanca je procijenjena ukupno nenaplativih računa uključenih u potraživanja.
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- Besedna vrsta: noun
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- Industrija/področje: Accounting
- Category: Auditing
- Company: AIS
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