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1 contra account
contra account[´kɔntrəə¸kaunt] n фин. 1. обратна (кредитна) страна на сметка; 2. сметка, която може да се представи вместо друга. -
2 contra account
Englisch-Deutsch Fachwörterbuch der Wirtschaft > contra account
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3 contra account
учет контрсчет, контрарный счет (балансирующий счет, на котором накапливаются средства для последующего вычитания из суммы основного счета, напр., счет амортизации, резервы на покрытие сомнительных долгов; избавляет от необходимости постоянных вычетов; используется для регулирования счета как по отдельным операциям, так и для уточнения оценки отдельных объектов актива)Syn:See:accumulated depreciation, allowance for doubtful accounts, loan loss reserve, account 1. 3), contra entry
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контрсчет: балансирующий счет, на котором накапливаются средства для последующего вычета из суммы основного счета (напр., счет амортизации, резервы на покрытие сомнительных операций); избавляет от необходимости постоянных вычетов.* * ** * *контрсчет; балансирующий счет. An asset account that normally has a credit balance. The contra account is used to offset a related account. The approach is used so that the regular asset account is shown at the original or undiminished value. For example, accounts receivable has a contra account usually called allowance for doubtful accounts. Fixed assets have a contra account called accumulated depreciation. . Словарь экономических терминов . -
4 contra account
1) Бухгалтерия: контра-счёт, контрарный счёт2) Банковское дело: контрсчёт3) SAP. корреспондирующий счёт4) ЕБРР: балансирующий счёт -
5 contra account
контррахунок; балансувальний рахунок -
6 contra account
akun kontra -
7 contra account
n. mukabil hesap -
8 contra account
n. mukabil hesap -
9 Contra account
حساب مقابل -
10 contra account
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11 contra account
s COMPT contrapartida -
12 contra-account
• kreditna strana računa; protivračun; suprotna -
13 contra account
• kreditna strana računa; protivračun; suprotna -
14 contra account
compte m de contrepartie ou d'autre part -
15 contra account
Специализированный англо-русский словарь бухгалтерских терминов > contra account
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16 contra\ account
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17 contra account
s.cuenta de compensación, cuenta de orden, contracuenta. -
18 contra account
корреспондирующий счет -
19 contra account
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20 contra account
kontra hesap
См. также в других словарях:
contra account — noun (bookkeeping) An account in which items are held in suspense pending settlement or definitive classification • • • Main Entry: ↑contra … Useful english dictionary
contra account — Accounts receivable due from debtors who also have accounts payable due to them from the borrower. American Banker Glossary * * * contra account contra account ➔ account1 * * * contra account UK US noun [C] ► ACCOUNTING in a company s double… … Financial and business terms
Contra Account — An account on the balance sheet of a corporation or entity that offsets the balance of a related and corresponding account. An example of a contra account would be accumulated amortization. This contra asset account credits the amortization… … Investment dictionary
contra account — A *general ledger *account that *offsets another account. For example, *allowances for bad debts are recorded in contra accounts in relation to *accounts receivable … Auditor's dictionary
contra account — /ˈkɒntrə əˌkaʊnt/ (say kontruh uh.kawnt) noun an account that accumulates data and is deducted from another account, such as accumulated depreciation which is offset against plant and equipment …
contra account — / kɒntrə əˌkaυnt/ noun an account which offsets another account, e.g. where a company’s supplier is not only a creditor in that company’s books but also a debtor because it has purchased goods on credit … Marketing dictionary in english
contra account — / kɒntrə əˌkaυnt/ noun an account which offsets another account, e.g. where a company’s supplier is not only a creditor in that com pany’s books but also a debtor because it has purchased goods on credit … Dictionary of banking and finance
contra account — An account which serves to reduce the gross valuation of an asset, also known as a valuation allowance. For example, accumulated depreciation serves as a valuation allowance for machinery and equipment. Contrast with adjunct account, above … Black's law dictionary
contra account — An account which serves to reduce the gross valuation of an asset, also known as a valuation allowance. For example, accumulated depreciation serves as a valuation allowance for machinery and equipment. Contrast with adjunct account, above … Black's law dictionary
account — a record of a business transaction. When you buy something on credit, the company you are dealing with sets up an account . This means it sets up a record of what you buy and what you pay. You will do the same thing with any customers to whom you … Financial and business terms
account — A detailed statement of the mutual demands in the nature of debit and credit between parties, arising out of contracts or some fiduciary relation. A statement in writing, of debits and credits, or of receipts and payments; a list of items of… … Black's law dictionary