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1 выплата авансом
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2 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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3 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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4 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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5 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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6 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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7 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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8 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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9 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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10 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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11 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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12 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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13 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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14 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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15 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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16 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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17 отсроченные расходы
1) Accounting: deferred expenses2) Banking: deferred charge3) Business: deferred charges, deferred expenseУниверсальный русско-английский словарь > отсроченные расходы
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18 авансированные средства
1) Economy: prepaid assets2) Accounting: deferred expenses, prepaid asset, prepaid expenses3) Banking: deferred expense4) EBRD: advances5) Makarov: prepaid assets (напр. уплаченные вперёд рента, налоги, страхование)Универсальный русско-английский словарь > авансированные средства
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19 выплаты авансом
1) Economy: prepaid assets (напр. уплаченные вперёд рента, налоги, страхование), prepaid expenses (напр. уплаченная вперёд рента)2) Accounting: deferred expenses, prepaid asset (напр. уплаченные вперёд рента, налоги, страхование)3) Banking: deferred expense -
20 расходы, произведённые авансом
1) Accounting: deferred expenses, prepaid expenses2) Business: deferred expenseУниверсальный русско-английский словарь > расходы, произведённые авансом
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См. также в других словарях:
deferred expense — deferred debit … 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 … 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
Отложенные расходы (DEFERRED EXPENSE) — 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 income — (also known as deferred revenue, unearned revenue, or unearned income) is, in accrual accounting, money received for goods or services which have not yet been delivered. According to the revenue recognition principle, it is recorded as a… … Wikipedia
deferred tax — ➔ tax1 * * * deferred tax UK US noun [C or U] (also deferred taxation) ► TAX money that a company owes in tax on income already earned, but that it will not pay until a future date: » The poor performance was blamed on a deferred tax expense of… … Financial and business terms
deferred charge — Expense not recognized currently on the income statement and which is carried on the balance sheet; e.g. discount on bonds. Expenditure not recognized as an expense of the period when made but carried forward as an asset to be written off in… … Black's law dictionary
deferred charge — Expense not recognized currently on the income statement and which is carried on the balance sheet; e.g. discount on bonds. Expenditure not recognized as an expense of the period when made but carried forward as an asset to be written off in… … Black's law 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
