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1 Deferred Sales Charge
Accounting: DSCУниверсальный русско-английский словарь > Deferred Sales Charge
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2 contingent deferred sales charge
Finances: CDSCУниверсальный русско-английский словарь > contingent deferred sales charge
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3 отсроченная плата
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4 отсроченный расход
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5 расход будущих лет
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6 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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7 cargo diferido
• deferred charge• deferred debit• deferred fee -
8 расход будущих лет
Бизнес, юриспруденция. Русско-английский словарь > расход будущих лет
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9 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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10 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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11 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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12 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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13 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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14 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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15 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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16 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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17 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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18 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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19 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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20 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
См. также в других словарях:
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 charge — noun or deferred asset : an expense (as a prepaid insurance premium or an inventory of supplies) that is incurred prior to the fiscal period to which it applies, temporarily carried on the books as an asset, and subsequently charged to expense at … Useful english dictionary
deferred charge — An expenditure treated as an asset that carries forward until it becomes pertinent to the business at hand, e.g., the underwriting fees on a corporate bond issue, which the corporation capitalizes as a deferred charge and then amortizes over the… … Financial and business terms
deferred charge — an expenditure shown as a cost of operation carried forward and written off in one or more future periods. * * * … Universalium
deferred charge — An alternative term for *prepaid expense … Auditor's 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 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
Отложенные начисления (DEFERRED CHARGE) — 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… … Словарь терминов по управленческому учету
deferred asset — noun see deferred charge … Useful english dictionary
Deferred Adjudication — is a form of plea deal available in various jurisdictions, where a defendant pleads guilty or No Contest to criminal charges in exchange for meeting certain requirements laid out by the court within an allotted period of time also ordered by the… … Wikipedia
charge — 1 n 1 a: something required: obligation b: personal management or supervision put the child in his charge c: a person or thing placed under the care of another 2: an authoritative instr … Law dictionary