doubtful payment
[/ˈdaʊtfəl ˈpeɪmənt/]
nounpl: doubtful payments
pagamento duvidoso
1. A payment whose collection is uncertain or unlikely due to the debtor's financial condition or creditworthiness
The company listed the outstanding invoice as a doubtful payment and made provisions in its accounts.
A empresa listou a fatura pendente como pagamento duvidoso e fez provisões em suas contas.
2. In accounting, a receivable that may not be collected in full or on time
Management increased the allowance for doubtful payments after the client's bankruptcy filing.
A administração aumentou a provisão para pagamentos duvidosos após o pedido de falência do cliente.
This is primarily a financial and accounting term used in both Brazilian and American business contexts. In Brazil, companies must comply with IFRS (International Financial Reporting Standards) and CPC (Comitê de Pronunciamentos Contábeis) requirements regarding the classification and provisioning of doubtful payments. In the USA, similar concepts are covered under GAAP (Generally Accepted Accounting Principles) and the allowance method for uncollectible accounts. This term is essential in credit risk management and financial statement preparation.
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