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1 cost of deferred production
Management: CDPУниверсальный русско-английский словарь > cost of deferred production
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2 затраты будущего периода
deferred cost(s) -
3 затраты отсроченные
deferred cost(s) -
4 отложенные начисления
отложенные начисления
отложенные затраты
отложенные расходы
1. Расходы, которые не признаются как затраты периода, в котором они были произведены. Они переносятся в следующий период как активы и становятся расходами в будущих периодах. Примерами могут служить авансовые платежи за аренду или страховые премии. Также называются Отложенными затратами (Deferred Cost) или Отложенными расходами (Deferred Expense).
2. Расходы будущих периодов - расходы, произведенные в данном отчетном периоде, но относящиеся к будущим отчетным периодам. В частности, расходы, связанные с горно-подготовительными работами, подготовительными к производству работами в связи с их сезонным характером, освоением новых производств, установок и агрегатов, рекультивацией земель и осуществлением иных природоохранных мероприятий, неравномерно производимым в течение года ремонтом основных средств (когда организацией не создается соответствующий резерв или фонд) и др. (комментарий к счету 97 Инструкции по применению Плана счетов).
[ http://www.lexikon.ru/dict/uprav/index.html]Тематики
Синонимы
EN
Русско-английский словарь нормативно-технической терминологии > отложенные начисления
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5 издержки будущего периода
1) Economy: relevant cost (принимаемые в расчёт при оценках), relevant costs (принимаемые в расчёт при оценках)2) Banking: deferred charge, deferred charges, deferred cost, deferred debit, deferred debits, deferred expenses, deferred costs, deferred expense, future charge, future charges, future cost, future costs, future expense, future expenses, prepaid charge, prepaid charges, prepaid cost, prepaid costs, prepaid expense, prepaid expensesУниверсальный русско-английский словарь > издержки будущего периода
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6 расходы будущих периодов
1) General subject: prepaid expenses (уже оплаченные и записанные)2) Economy: deferred charges3) Accounting: prepayments, unexpired costs (в широком понимании, т.е. любые расходы, которые принесут доходы в будущем и отражаются в данном периоде как активы)4) Finances: deferred expenses5) Banking: deferred charge, deferred cost, deferred debit, deferred debits, deferred expenses, deferred costs, deferred expense, future charge, future charges, future cost, future costs, future expense, future expenses, prepaid charge, prepaid charges, prepaid cost, prepaid costs, prepaid expense6) Taxes: expenses of future periods7) Audit: prepaid expenses9) SAP.fin. prepayments and accrued incomeУниверсальный русско-английский словарь > расходы будущих периодов
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7 убытки будущего периода
Banking: deferred charge, deferred charges, deferred costs, deferred debit, deferred debits, deferred expenses, deferred cost, deferred expense, deferred loss, deferred losses, future charge, future charges, future cost, future costs, future expense, future expenses, future loss, future losses, pre-paid loss, pre-paid losses, prepaid charge, prepaid charges, prepaid cost, prepaid expense, prepaid expenses, prepaid loss, prepaid lossesУниверсальный русско-английский словарь > убытки будущего периода
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8 убытки будущих лет
Banking: deferred charge, deferred charges, deferred costs, deferred debit, deferred debits, deferred expenses, deferred cost, deferred expense, deferred loss, deferred losses, future charge, future charges, future cost, future costs, future expense, future expenses, future loss, future losses, pre-paid loss, pre-paid losses, prepaid charge, prepaid charges, prepaid cost, prepaid expense, prepaid expenses, prepaid loss, prepaid lossesУниверсальный русско-английский словарь > убытки будущих лет
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9 убытки будущих периодов
Banking: deferred charge, deferred charges, deferred costs, deferred debit, deferred debits, deferred expenses, deferred cost, deferred expense, deferred loss, deferred losses, future charge, future charges, future cost, future costs, future expense, future expenses, future loss, future losses, pre-paid loss, pre-paid losses, prepaid charge, prepaid charges, prepaid cost, prepaid expense, prepaid expenses, prepaid loss, prepaid lossesУниверсальный русско-английский словарь > убытки будущих периодов
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10 убыток будущего периода
Banking: deferred charge, deferred charges, deferred costs, deferred debit, deferred debits, deferred expenses, deferred cost, deferred expense, deferred loss, deferred losses, future charge, future charges, future cost, future costs, future expense, future expenses, future loss, future losses, pre-paid loss, pre-paid losses, prepaid charge, prepaid charges, prepaid cost, prepaid expense, prepaid expenses, prepaid loss, prepaid lossesУниверсальный русско-английский словарь > убыток будущего периода
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11 убыток будущих периодов
Banking: deferred charge, deferred charges, deferred costs, deferred debit, deferred debits, deferred expenses, deferred cost, deferred expense, deferred loss, deferred losses, future charge, future charges, future cost, future costs, future expense, future expenses, future loss, future losses, pre-paid loss, pre-paid losses, prepaid charge, prepaid charges, prepaid cost, prepaid expense, prepaid expenses, prepaid loss, prepaid lossesУниверсальный русско-английский словарь > убыток будущих периодов
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12 расходы будущего периода
1) Accounting: deferred charge, deferred expenses2) Banking: deferred charges, deferred cost, deferred debit, deferred debits, deferred expenses, deferred costs, future charge, future charges, future cost, future costs, future expense, future expenses, prepaid charge, prepaid charges, prepaid cost, prepaid costs, prepaid expense, prepaid expenses3) Business: deferred expenseУниверсальный русско-английский словарь > расходы будущего периода
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13 расходы будущих лет
1) General subject: prepaid expenses2) Economy: deferred charges3) Banking: deferred charge, deferred cost, deferred debit, deferred debits, deferred expenses, deferred costs, deferred expense, future charge, future charges, future cost, future costs, future expense, future expenses, prepaid charge, prepaid charges, prepaid cost, prepaid costs, prepaid expense4) Makarov: deferred expenses (статья баланса), prepaid expenses (статья баланса)Универсальный русско-английский словарь > расходы будущих лет
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14 затраты будущего периода
1) Accounting: deferred cost, relevant costs (принимаемые в расчёт при оценках)2) Banking: deferred charge, deferred charges, deferred debit, deferred debits, deferred expenses, deferred costs, deferred expense, future charge, future charges, future cost, future costs, future expense, future expenses, prepaid charge, prepaid charges, prepaid cost, prepaid costs, prepaid expense, prepaid expensesУниверсальный русско-английский словарь > затраты будущего периода
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15 затраты будущих лет
Banking: deferred charge, deferred charges, deferred cost, deferred debit, deferred debits, deferred expenses, deferred costs, deferred expense, future charge, future charges, future cost, future costs, future expense, future expenses, prepaid charge, prepaid charges, prepaid cost, prepaid costs, prepaid expense, prepaid expensesУниверсальный русско-английский словарь > затраты будущих лет
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16 затраты будущих периодов
1) Oil: future period costs2) Banking: deferred charge, deferred charges, deferred cost, deferred debit, deferred debits, deferred expenses, deferred costs, deferred expense, future charge, future charges, future cost, future costs, future expense, future expenses, prepaid charge, prepaid charges, prepaid cost, prepaid costs, prepaid expense, prepaid expenses3) EBRD: prepaid expencesУниверсальный русско-английский словарь > затраты будущих периодов
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17 издержки будущих лет
Banking: deferred charge, deferred charges, deferred cost, deferred debit, deferred debits, deferred expenses, deferred costs, deferred expense, future charge, future charges, future cost, future costs, future expense, future expenses, prepaid charge, prepaid charges, prepaid cost, prepaid costs, prepaid expense, prepaid expensesУниверсальный русско-английский словарь > издержки будущих лет
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18 издержки будущих периодов
Banking: deferred charge, deferred charges, deferred cost, deferred debit, deferred debits, deferred expenses, deferred costs, deferred expense, future charge, future charges, future cost, future costs, future expense, future expenses, prepaid charge, prepaid charges, prepaid cost, prepaid costs, prepaid expense, prepaid expensesУниверсальный русско-английский словарь > издержки будущих периодов
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19 отсроченные затраты
Accounting: deferred costУниверсальный русско-английский словарь > отсроченные затраты
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20 база для исчисления тарифа
база для исчисления тарифа
Величина стоимости активов, согласно которой электроэнергетическое предприятие имеет право получать определённую норму прибыли, установленную органом регулирования. База для исчисления тарифа, как правило, рассчитывается на основе стоимости оборудования, которое используется для предоставления услуг, и может быть рассчитана одним из нижеследующих методов или их сочетанием: расчёт стоимости в текущих ценах, обоснованных капиталовложений, восстановительной стоимости, первоначальной стоимости. В зависимости от используемого метода, база для исчисления тарифа включает денежные средства, оборотный капитал, материалы и запасы, а также отчисления на амортизацию, ремонт и некапитальное строительство, авансы от заказчиков на строительство, отсроченный налог на прибыль и налог на капиталовложения. (Стоимость инвестиций, по которым коммунальному предприятию предоставляется возможность получать разумную норму прибыли.)
[Англо-русский глосcарий энергетических терминов ERRA]EN
rate base
The value of property upon which a utility is permitted to earn a specified rate of return as established by a regulatory authority. The rate base generally represents the value of property used by the utility in providing service and may be calculated by any one or a combination of the following accounting methods: fair value, prudent investment, reproduction cost, or original cost. Depending on which method is used, the rate base includes cash, working capital, materials and supplies, and deductions for accumulated provisions for depreciation, contributions in aid of construction, customer advances for construction, accumulated deferred income taxes, and accumulated deferred investment tax credits. (The value of investments on which a utility is given an opportunity to earn a reasonable rate of return.)
[Англо-русский глосcарий энергетических терминов ERRA]Тематики
EN
Русско-английский словарь нормативно-технической терминологии > база для исчисления тарифа
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См. также в других словарях:
Deferred cost — An expenditure not recognized as a cost of operation of the period in which incurred, but carried forward to be written off in future periods. U.S. Dept. of Energy, Energy Information Administration s Energy Glossary … Energy terms
Отложенные затраты (DEFERRED COST) — См. Отложенные начисления (Deferred Charge) … Словарь терминов по управленческому учету
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 debit — deferred asset; = deferred expense An item of expenditure incurred in an accounting period but, under the accruals concept, not matched with the income it will generate. Instead of being treated as an operating cost for that period, it is treated … Accounting dictionary
deferred debit — deferred asset; deferred expense An item of expenditure incurred in an accounting period but, under the accruals concept, not matched with the income it will generate. Instead of being treated as an operating cost for that period, it is treated… … Big dictionary of business and management
deferred credit — UK US noun [C] (also deferred income [U], also deferred revenue [U]) ► ACCOUNTING money that has been received by a business but has not yet been shown in the accounts as income, for example, payment in advance for goods that have not yet been… … Financial and business terms
Cost Accounting Standards — (popularly known as CAS) are a set of 19 standards and rules promulgated by the United States Government for use in determining costs on negotiated procurements. CAS differs from the Federal Acquisition Regulation (FAR) in that FAR applies to… … Wikipedia
Deferred financing cost — Deferred financing costs or debt issuance costs is an accounting concept meaning costs associated with issuing debt (loans and bonds), such as various fees and commissions paid to investment banks, law firms, auditors, regulators, and so on.… … Wikipedia
cost-plus financing — (murabaha) murabaha arrangements are commodity trading arrangements for financial institutions. The financial institution buys an asset from a supplier and then sells it to a customer at an agreed price that is higher than the purchase price. The … Law dictionary
other assets and deferred cost — section of a balance sheet that details immaterial assets (Accounting) … English contemporary 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
