deferred expense

1. отложенные начисления

1) авансированные средства, выплаты авансом
2) расходы, произведенные авансом

* * *
отсроченные расходы: расходы, которые учитываются в качестве активов до наступления сроков их использования (напр., авансовая арендная плата до фактического истечения срока оплаченной арены или страховая премия); = deferred cost; deferred debit; deferred expense; см. deferred income. . An expenditure carried as an asset until the amount represents a true expense for the period. For example, if a one-year insurance premium is paid three months before the end of the fiscal year, three months of the premium would be an expense in the year paid, nine months would be an expense of the following year. Thus, 9/12 of the premium would be a deferred charge. In this case it would be represented by an account called prepaid insurance. Deferred income is the opposite situation. For example, six months rent received in advance. Any amount not properly credited to the current period would be represent a liability. . Словарь экономических терминов .

1. отложенные начисления

1. отложенные начисления

ɪksˈpens сущ.
1) а) затрата, расход to incur, run up an expense ≈ тратиться to go to great expense ≈ делать большие расходы to spare no expense ≈ не экономить to put smb. to great expense ≈ вводить кого-л. в расходы/траты to curb, curtail, cut down (on), reduce expenses ≈ сократить затраты to defray expenses ≈ оплачивать затраты to reimburse expenses ≈ покрывать затраты to share expenses ≈ разделить затраты business expense ≈ затраты на производство entertainment expense ≈ затраты на развлечения incidental expense ≈ сопутствующие затраты legal expense ≈ официальные затраты operating expense ≈ текущие затраты overhead expense ≈ накладные расходы personal expense ≈ карманные деньги traveling expense ≈ дорожные расходы at my expense ≈ за мой счет at government expense ≈ за счет правительства Syn: expenditure б) статья расхода
2) а) стоимость, цена Syn: price б) (в переносном значении как совокупность эмоциональных и физических усилий, необходимых для осуществления чего-л.) цена, ценность Syn: worth, sacrifice расход;
трата - to go to * тратиться - at an * of over 50,000 dollars с затратой свыше 50000 долларов - at one's own * за свой счет, на свои средства - to go to the * of smth. выделить средства на что-л.;
раскошелиться на что-л. - to put smb. to * вводить кого-л. в расход - "E. no object" "за расходами не постою" (в объявлении) расходы, издержки - incidental *s непредвиденные расходы - running *s эксплуатационные затраты - *s of production (экономика) издержки производства - the *s of the Court shall be borne by the U.N. Объединенные Нации несут расходы Суда возмещение расходов - to get a salary and *s получить жалованье и возмещение расходов( на деловые нужды) счет, цена - at the * of one's health за счет /ценой/ своего здоровья - at the * of one's life ценою жизни - to profit at the * of another получить выгоду за счет другого /в ущерб другому/ - to laugh at smb.'s * смеяться над кем-л., прохаживаться на чей-л. счет - an estate is a great * содержание имения - это большой расход( бухгалтерское) предъявлять счет( за что-л.) ;
относить за чей-л. счет (покупателя и т. п.) (бухгалтерское) записывать в счет подотчетных сумм (бухгалтерское) списывать в расход accommodation ~ расходы на жилье acquisition ~ расходы на приобретение additional ~ дополнительные расходы applicable tax ~ затраты на действующий налог ~ цена;
at the expense of one's life ценой жизни;
to profit at the expense of another получить выгоду за счет другого averaging ~ распределенные убытки (между акционерами) business ~ расходы по сделке construction ~ расходы на строительство ~ трата, расход;
heavy expenses большие расходы;
to cut down expenses сократить расходы;
to go to expense тратиться deferred ~ авансированные средства deferred ~ выплаты авансом deferred ~ отсроченные расходы deferred ~ расходы, произведенные авансом deferred ~ расходы будущего периода enter as an ~ записывать в расход entertainment ~ расходы на развлечения expense записывать в счет подотчетных сумм ~ относить за счет ~ предъявлять счет (за что-л.) ~ предъявлять счет ~ расход, трата ~ расход ~ расходы, издержки ~ списывать в расход ~ статья расхода ~ счет, цена ~ счет ~ трата, расход;
heavy expenses большие расходы;
to cut down expenses сократить расходы;
to go to expense тратиться ~ трата ~ цена;
at the expense of one's life ценой жизни;
to profit at the expense of another получить выгоду за счет другого ~ цена financing ~ затраты на финансирование financing ~ плата за предоставление кредита ~ трата, расход;
heavy expenses большие расходы;
to cut down expenses сократить расходы;
to go to expense тратиться hauling ~ транс. транспортные расходы ~ трата, расход;
heavy expenses большие расходы;
to cut down expenses сократить расходы;
to go to expense тратиться involving ~ понесенные затраты to laugh at (smb.'s) ~ смеяться (над кем-л.), выставлять( кого-л.) на посмешище maintenance ~ расходы на техническое обслуживание prepaid ~ предварительно оплаченные расходы ~ цена;
at the expense of one's life ценой жизни;
to profit at the expense of another получить выгоду за счет другого to put (smb.) to ~ вводить (кого-л.) в расход, заставить раскошелиться salvage ~ расходы на спасательные работы tax ~ затраты на уплату налогов unforeseen ~ непредвиденный расход

- absorbed expenses
- accommodation expenses
- accompanying expenses
- accrued expenses
- acquisition expenses
- actual expenses
- additional expenses
- administration expenses
- administrative expenses
- advertising expenses
- agreed expenses
- aggregate expenses
- amortization expenses
- annual expenses
- anticipated expenses
- arbitration expenses
- auditing expenses
- average expenses
- bad debt expenses
- bank expenses
- banking expenses
- bank operating expenses
- bloated expenses
- bloated operating expenses
- board expenses
- broker's expenses
- budget expenses
- budgetary expenses
- budgeted expenses
- building expenses
- business expenses
- business travel expenses
- cable expenses
- calculated expenses
- capitalized expenses
- carriage expenses
- cash expenses
- city's operating expenses
- clerical expenses
- collecting expenses
- collection expenses
- commercial expenses
- commission expenses
- compensation expenses
- computed expenses
- considerable expenses
- constant expenses
- contango expenses
- contract expenses
- contractual expenses
- controllable expenses
- current expenses
- current operating expenses
- customs expenses
- daily expenses
- dead expenses
- debt service expenses
- deductible expenses
- deferred expenses
- delivery expenses
- depreciation expenses
- direct expenses
- disbursement expenses
- discharging expenses
- discount expenses
- distribution expenses
- eligible expenses
- encashment expenses
- engineering expenses
- entertainment expenses
- equipment maintenance expenses
- establishment expenses
- estimated expenses
- everyday expenses
- exceptional expenses
- excess expenses
- executive expenses
- extra expenses
- extraordinary expenses
- extravagant expenses
- factory expenses
- federal expense
- fee and commission expenses
- financial expenses
- financing expenses
- fixed expenses
- flat expenses
- foreign exchange expenses
- formation expenses
- forwarding expenses
- freight expenses
- fringe benefit expenses
- funding expenses
- general expenses
- general and administrative expenses
- general average expenses
- general occuppancy expenses
- general operating expenses
- guardianship expenses
- harbour expenses
- hauling expenses
- heavy expenses
- high expenses
- hotel expenses
- identifiable additional expenses
- idle facility expenses
- idle plant expenses
- impairment-related expenses
- incidental expenses
- income expense on bonds
- income tax expense
- incurred expenses
- indirect expenses
- interest expenses
- initial expenses
- installation expenses
- insurance expenses
- interest expenses
- interest expense on current accounts in credit
- interest expense on debenture
- interest expense on demand deposits loans
- interest expenses on items with agreed maturity dates
- interest expense on special savings accounts
- itemized medical expenses
- job-hunting expenses
- job travel expenses
- lavish expenses
- law expenses
- legal expenses
- living expenses
- loading expenses
- lodging expenses
- mail expenses
- maintenance expenses
- management expenses
- manufacturing expenses
- marketing expenses
- material expenses
- maximum expenses
- medical expenses
- minimum expenses
- miscellaneous expenses
- monetary expenses
- monthly expenses
- mortgage expenses
- moving expenses
- necessary expenses
- noncash expenses
- noncontrollable expenses
- noninterest operating expenses
- nonoperating expenses
- nonproductive expenses
- nonrecurrent expenses
- nonrecurring expenses
- office expenses
- one-off expenses
- operating expenses
- operational expenses
- organizational expenses
- other expenses
- out-of-pocket expenses
- overall expenses
- overhead expenses
- overseas housing expenses
- packing expenses
- particular expenses
- payroll expenses
- per capita expenses
- period expenses
- permissible expenses
- personal expenses
- personal consumption expenses
- personnel expenses
- petty expenses
- planned expenses
- pocket expenses
- postage expenses
- postal expenses
- preliminary expenses
- prepaid expenses
- preparation expenses
- processing expenses
- production expenses
- promotion expenses
- promotional expenses
- protest expenses
- public expenses
- publicity expenses
- quality expenses
- reasonable expenses
- recovery expenses
- recurrent expenses
- recurring expenses
- reimbursable expenses
- reinvoiced expenses
- relocation expenses
- removal expenses
- removing expenses
- rent expense
- repair expenses
- representation expenses
- rework expenses
- running expenses
- running-in expenses
- sales promotion expense
- salvage expenses
- selling expenses
- selling, general and administrative expenses
- service expenses
- shipping expenses
- ship's expenses
- special expenses
- specific expenses
- standing expenses
- starting expenses
- start-up expense
- stationary expenses
- stevedoring expenses
- storage expenses
- subsistence expenses
- substituted expenses
- sundry expenses
- supplementary expenses
- tax expenses
- tax deductible interest expenses
- telephone expenses
- telex expenses
- testamentary expenses
- title expenses
- total expenses
- towage expenses
- trade expenses
- transfer expenses
- transhipment expenses
- transport expenses
- transportation expenses
- travel expenses
- travel and entertainment expenses
- travelling expenses
- trimming expenses
- uncontrollable expenses
- unforeseen expenses
- unit expenses
- unloading expenses
- unproductive expenses
- unreasonable expenses
- unreimbursed expenses
- unreimbursed job travel expenses
- unscheduled expenses
- unwarranted expenses
- upkeep expenses
- variable expenses
- wages expenses
- warehouse expenses
- warranty expenses
- wheeling expenses
- working expenses
- works general expenses
- expenses as percentage of sales
- expenses for the account of
- expenses for protesting a bill
- expenses in foreign exchange
- expenses of carriage
- expenses of the carrier
- expenses of circulation
- expenses of collection
- expenses of discharge
- expenses of haulage
- expenses of the insured
- expenses of the parties
- expenses of production
- expenses of protest
- expenses of reproduction
- expenses of shipping
- expenses of trackage
- expenses of transhipping
- expenses of transportation
- expenses on arbitration
- expenses on charter
- expenses on collection
- expenses on compensation for damage
- expenses on currency transactions
- expenses on customer transactions
- expenses on erection work
- expense on financing commitments
- expenses on guarantee commitments
- expenses on insurance
- expenses on materials
- expenses on off-balance-sheet transactions
- expenses on patenting procedure
- expenses on payment instruments
- expenses on repairs
- expenses on replacement
- expenses on scientific research
- expenses on security transactions
- expenses on selling
- expenses on selling effort
- expenses on setting-up
- expenses on storage
- expenses on technical service
- expenses on trading securities
- expenses on treasury operations and interbank transactions
- expenses per head of population
- at the expense of
- at great expense
- at the owner's expense and risk
- at the firm's expense
- less expenses
- minus expenses
- free of expenses
- free of all expenses
- expenses charged forward
- expenses connected with capital lease
- expenses connected with fund transfer
- expenses connected with obtaining credit
- expenses connected with the procedure in bankruptcy
- expenses deducted
- expenses incurred in searching for a job
- expenses prepaid
- expenses related to receivership
- absorb expenses
- account for the expenses
- advance expenses
- allocate expenses
- apportion expenses
- approve expenses
- assess expenses
- assume expenses
- authorize expenses
- avoid expenses
- avoid extra expenses
- bear expenses
- calculate expenses
- cause expenses
- charge expenses to the account of smb.
- compensate for expenses
- cover expenses
- curb expenses
- curtail expenses
- cut down expenses
- defray expenses
- determine expenses
- distribute expenses
- double expenses
- duplicate expenses
- entail expenses
- enter as expense
- estimate expenses
- experience extensive expenses
- go to expense
- halve expenses
- increase expenses
- incur expenses
- indemnify for expenses
- involve expenses
- itemize expenses
- limit expenses
- make expenses
- meet expenses
- offset expenses
- overestimate expenses
- participate in expenses
- pay expenses
- pile up expenses
- place expenses to smb.'s charge
- pool expenses
- prepay expenses
- put to expense
- put to great expense
- recognize expenses
- recompense expenses
- recover expenses
- reduce expenses
- refund the expenses
- reimburse smb. for expenses
- repay expenses
- run up expenses
- save expenses
- sequestrate expenses
- share expenses
- slash expenses
- spare no expense
- split expenses
- substantiate the expenses
- undertake expenses

. . Словарь экономических терминов .

. . Словарь экономических терминов .

. . Словарь экономических терминов .