Doubtful debts are cases where the debt is unlikely to be repaid due to financial difficulties, and provisions are made for doubtful debts ahead of time.
Mae dyledion amheus yn achosion lle mae'r ddyled yn annhebygol o gael ei had-dalu oherwydd anawsterau ariannol a gwneir darpariaethau ar gyfer dyledion amheus ymlaen llaw.