impairment adjustment, expected cash flow discounted at the financial instrument

Romanian translation: depreciere

06:31 Aug 21, 2003
English to Romanian translations [PRO]
Bus/Financial - Finance (general)
English term or phrase: impairment adjustment, expected cash flow discounted at the financial instrument
Trade receivables
Accounts receivables are recorded at original invoice amount, as payment is normally due from customers within 30 days, and includes value-added taxes. Accounts receivables are written down to estimated recoverable amount by recording an impairment adjustment as the difference between the carrying amount and the recoverable amount, being the present value of expected cash flow discounted at the financial instrument’s original effective interest rate. Bad debts are written off when identified.
dianasava
Romania
Local time: 08:45
Romanian translation:depreciere
Explanation:
Impairment este deprecierea (valoarea recuperabila scade sub valoarea contabila a activului) In cazul in care valoarea recuperabila scade sub valoarea contabila, acest lucru se inregistreaza in contabilitate prin reevaluarea activului.
Dat fiind ca este vorba de un imprumut, valoarea deprecierii se scade din valoarea initiala a ratei dobanzii.
Multa bafta!
Selected response from:

Cristiana Coblis
Romania
Local time: 08:45
Grading comment
3 KudoZ points were awarded for this answer



Summary of answers provided
5depreciere
Cristiana Coblis


  

Answers


1 hr   confidence: Answerer confidence 5/5
depreciere


Explanation:
Impairment este deprecierea (valoarea recuperabila scade sub valoarea contabila a activului) In cazul in care valoarea recuperabila scade sub valoarea contabila, acest lucru se inregistreaza in contabilitate prin reevaluarea activului.
Dat fiind ca este vorba de un imprumut, valoarea deprecierii se scade din valoarea initiala a ratei dobanzii.
Multa bafta!

Cristiana Coblis
Romania
Local time: 08:45
Specializes in field
Native speaker of: Native in RomanianRomanian
PRO pts in category: 93
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