Русско-англо-русский юридический словарь

The provision for doubtful debts is the estimated amount of bad debt that will arise from accounts receivable that have been issued but not yet collected. It is identical to the allowance for doubtful accounts. (accountingtools.com)

Current assets are assets which can easily be converted into cash or used to pay-off current liabilities within one year.

Examples of current assets include cash, inventory, accounts receivable (money that customers owe the company), prepaid liabilities or other liquid assets. (en.tradimo.com)

Factoring is a financial transaction and a type of debtor finance in which a business sells its accounts receivable (i.e., invoices) to a third party (called a factor) at a discount. (Wikipedia)

Factoring is a financial transaction and a type of debtor finance in which a business sells its accounts receivable (i.e., invoices) to a third party (called a factor) at a discount. (Wikipedia)