Question

Can we call provision for doubtful debts as reserve for doubtful debts?

Answer 1

yes you can

explanation :
Provision for Doubtful Debts. Theprovision for doubtful debts is an estimated amount of bad debts that are likely to arise from the accountsreceivable that have been given but not yet collected from the debtors. It is similar to the allowance for doubtful accounts.