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deferred account

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См. также в других словарях:

  • Deferred Account — An account that postpones tax liabilities until a later date. Deferred accounts are usually retirement accounts With a retirement account that is deferred, you don t pay tax on the contributions until you pull them out of the account …   Investment dictionary

  • deferred account — A type of account that delays taxes on that account until some later date. An example is an IRA account. Bloomberg Financial Dictionary …   Financial and business terms

  • Deferred compensation — is an arrangement in which a portion of an employee s income is paid out at a date after which that income is actually earned. Examples of deferred compensation include pensions, retirement plans, and stock options. The primary benefit of most… …   Wikipedia

  • Deferred Acquisition Costs — (DAC) is a term commonly used in the insurance business. It describes the practice of deferring the cost of acquiring a new customer over the duration of the insurance contract. Insurance companies face large upfront costs incurred in issuing new …   Wikipedia

  • deferred credit — deferred income; = deferred liability Income received or recorded before it is earned, under the accruals concept. The income will not be included in the profit and loss account of the period but will be carried forward on the balance sheet until …   Accounting dictionary

  • deferred credit — deferred liability Income received or recorded before it is earned, under the accruals concept The income will not be included in the profit and loss account of the period but will be carried forward on the balance sheet until it is matched with… …   Big dictionary of business and management

  • deferred credits — deˌferred ˈcredits noun [plural] ACCOUNTING money received for goods to be supplied and for services to be performed in the future, shown as liabilities in the accounts: • Capital grants are treated as deferred credits and are credited to the… …   Financial and business terms

  • deferred taxation — noun (bookkeeping) An item on a balance sheet denoting a difference between the amount of taxation actually paid and that shown as deducted in the profit and loss account • • • Main Entry: ↑defer …   Useful english dictionary

  • Deferred tax — This article is about deferred tax as an accounting concept. For deferral of tax liabilities in cash flow terms, see tax deferral. Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual …   Wikipedia

  • Deferred Charge — A prepaid expense that is treated as an asset on a balance sheet and is carried forward until it is actually used. Deferred charges often stem from a business making a payment for a good or service that it has not yet received, such as the… …   Investment dictionary

  • Deferred Annuity — A type of annuity contract that delays payments of income, installments or a lump sum until the investor elects to receive them. This type of annuity has two main phases, the savings phase in which you invest money into the account, and the… …   Investment dictionary

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