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1 deferred account
Insurance: def. a/c -
2 счет с отсроченным получением сумм
Русско-английский словарь по экономии > счет с отсроченным получением сумм
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3 рассрочка
deferred account (def. a/c) -
4 счёт сумм с отсроченным получением
1) Economy: deferred availability items account2) Banking: deferred accountУниверсальный русско-английский словарь > счёт сумм с отсроченным получением
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5 рассрочка
1) General subject: hp, instalment, instalments, payment by instalments (UK - AD), instalment plan2) Economy: extension of time3) Finances: deferred payment4) Insurance: deferred account5) leg.N.P. extension, payment by installments -
6 счёт с отсроченным получением сумм
Business: deferred accountУниверсальный русско-английский словарь > счёт с отсроченным получением сумм
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7 разъединение
разъединение
Это инструмент расчета тарифов и регулирования, призванный разорвать связь между доходами коммунального предприятия и энергопотреблением его потребителей. Он устраняет характерный антистимул, имеющийся у коммунального предприятия при традиционном расчете тарифов, для продвижения сбережения энергии. Базовый подход: 1) определить цель для доходов коммунального предприятия (то есть, не газовые или предельные доходы) и «базовое» использование на потребителя; 2) разместить избыточный и недостаточный сбор по сравнению с целью на счет с отсроченным получением сумм для возмещения в последующем периоде. При механизме разъединения коммунальное предприятие не может увеличивать свои доходы, увеличивая объемы своих продаж, так как дополнительный предельный доход возвращается к потребителям.
[Англо-русский глосcарий энергетических терминов ERRA]EN
decoupling
Is a ratemaking and regulatory tool that is designed to break the link between a utility's earnings and the energy consumption of its customers. It removes the inherent disincentive that a utility has under traditional ratemaking to promote energy conservation the basis approach: 1) define a target for the utility's revenues (i.e., non-gas or margin revenues) and a «baseline» use per customer; 2) place over- and under-collections to the target in a deferred account for recovery in a subsequent period. Under a decoupling mechanism, the utility cannot increase its earnings by increasing its sales volumes because additional margin revenues are refunded to customers.
[Англо-русский глосcарий энергетических терминов ERRA]Тематики
EN
Русско-английский словарь нормативно-технической терминологии > разъединение
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8 счет отсроченного налога
Русско-английский словарь по экономии > счет отсроченного налога
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9 счет сумм с отсроченным получением
Русско-английский словарь по экономии > счет сумм с отсроченным получением
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10 счет отсроченного налога
deferred tax account -
11 счет сумм с отсроченным получением
deferred availability items account4000 полезных слов и выражений > счет сумм с отсроченным получением
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12 счет Отсроченный налог на прибыль
Специализированный русско-английский словарь бухгалтерских терминов > счет Отсроченный налог на прибыль
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13 счет отсроченного налога
Русско-Английский новый экономический словарь > счет отсроченного налога
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14 счёт Отсроченный налог на прибыль
Accounting: Deferred Income Tax, Deferred Income Tax accountУниверсальный русско-английский словарь > счёт Отсроченный налог на прибыль
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15 счёт отсроченного налога
Business: deferred tax accountУниверсальный русско-английский словарь > счёт отсроченного налога
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16 отсроченный платеж
1. deferred payment2. postpone payment3. put off a paymentРусско-английский большой базовый словарь > отсроченный платеж
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
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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