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1 СПРАВКА о наличии ценностей, учитываемых на забалансовых счетах
Универсальный русско-английский словарь > СПРАВКА о наличии ценностей, учитываемых на забалансовых счетах
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2 Справка о наличии ценностей, учитываемых на забалансовых счетах
Универсальный русско-английский словарь > Справка о наличии ценностей, учитываемых на забалансовых счетах
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3 забалансовые счёта
1) General subject: below-line accounts2) Trade: off balance sheet accountsУниверсальный русско-английский словарь > забалансовые счёта
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4 забалансовые счета
1) General subject: below-line accounts2) Trade: off balance sheet accountsУниверсальный русско-английский словарь > забалансовые счета
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5 разделительный баланс
1) General subject: demerger accounts (АД), demerger financial statements (AD), dividing balance sheet2) Law: separation balance sheet, spin-off balance sheet (http://www.proz.com/kudoz/english_to_russian/accounting/4247594-spin_off_balance.html)3) leg.N.P. dividendsУниверсальный русско-английский словарь > разделительный баланс
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6 забалансовые статьи
1) General subject: off-balance-sheet items2) British English: below-line accounts (государственного бюджета)Универсальный русско-английский словарь > забалансовые статьи
См. также в других словарях:
Off-balance sheet account — Off balance sheet accounts are assets and liabilities that the bank expects in the future. This type of account is also known as contingent . Off balance sheet accounts are possible future obligations without outlay of funds … International financial encyclopaedia
Off-balance-sheet — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
off-balance-sheet finance — OBSF A method of financing a company s activities so that some or all of the finance and the corresponding assets do not appear on the balance sheet of the company. By making use of OBSF a company can enhance its accounting ratios, such as the… … Accounting dictionary
off-balance-sheet finance — OBSF A method of financing a company s activities so that some or all of the finance and the corresponding assets do not appear on the balance sheet of the company. By making use of OBSF a company can enhance its accounting ratios, such as the… … Big dictionary of business and management
Suspense account off-balance sheet items — Accounts which contain the off balance sheet system suspense account … International financial encyclopaedia
Balance sheet — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
balance sheet — an important business document that shows what a business owns and owes as of the date shown. Essentially a balance sheet is a list of business assets and their cost on one side and a list of liabilities and owners equity (investment in the… … Financial and business terms
Accounts receivable — (A/R) is one of a series of accounting transactions dealing with the billing of customers who owe money to a person, company or organization for goods and services that have been provided to the customer. In most business entities this is… … Wikipedia
Accounts Payable - AP — An accounting entry that represents an entity s obligation to pay off a short term debt to its creditors. The accounts payable entry is found on a balance sheet under the heading current liabilities. Accounts payable are often referred to as… … Investment dictionary
Write-off — The term write off (or write down) describes a reduction in recognized value. In accounting terminology, it refers to recognition of the reduced or zero value of an asset. In income tax statements, it refers to a reduction of taxable income as… … Wikipedia
write-off — The elimination of a *balance sheet item by direct transfer to an *income statement. For example, an irrecoverable *accounts receivable balance from a *bankrupt customer is normally eliminated by writing off the item to expenses. (In contrast,… … Auditor's dictionary