What is the difference between provision for bad debts and allowance for bad debt?

Both are same, having difference in translation from Arabic to English.

Both are same and appears as balance sheet item

Provision for bad debts and allowance for bad debts are identical to each other this will not have any impact on income statement it can done through journal entry

There is no diference between these. Actually is contra receivable account which will be reviewed on adjustable event to reflect the impact on Financial statements. 

The provision for bad debts might refer to the balance sheet account also known as the Allowance for Bad Debts, Allowance for Doubtful Accounts, or Allowance for Uncollectible Accounts.
In this case Provision for Bad Debts is a contra asset account (an asset account with a credit balance).
It is used along with the account Accounts Receivable in order to report the net realizable value of the accounts receivable.

to the best of my knowledge, the word provision is used by me like Indians and other related/neighbourhood countries.
in the US books i see the word allowance.
both are similar terms as i use.
correct me if i am wrong.