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1 deferred income
Org. recettes comptabilisées restant à encaisserEnglish-French dictionary of law, politics, economics & finance > deferred income
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2 deferred income
produit m constaté d'avance -
3 deferred, income
produit m comptabilisé d'avance -
4 deferred income taxes
impôts reportés (TT) -
5 accruals and deferred income
compte m de régularisationEnglish-French business dictionary > accruals and deferred income
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6 deferred
deferred [dɪ'fɜ:d](gen) ajourné, retardé; Finance (payment, shares) différé; Finance (annuity) à paiement différé, à jouissance différée►► Finance deferred annuity annuité f différée;Finance deferred asset actif m différé;Finance deferred charges frais mpl différés;Finance deferred credit paiement m différé;Finance deferred debit débit m différé;Finance deferred income produit m constaté d'avance;Finance deferred liabilities passif m reporté;Finance deferred pay rappel m de traitement;Finance deferred payment paiement m différé;Finance deferred rebate rabais m différé;Law deferred sentence jugement m dont le prononcé est suspendu, jugement m ajourné;Finance deferred taxation impôts mpl différés -
7 deferred
différé(e)deferred annuity annuité f différée;deferred assets actif m différé;deferred charges frais m pl différés;deferred credit crédit m différé;deferred debit débit m différé;deferred income produit m constaté d'avance;deferred liabilities passif m reporté;deferred ordinary share action f ordinaire différée;deferred pay rappel m de traitement;deferred payment paiement m différé;deferred rebate rabais m différé;deferred results résultats m pl à longue échéance;deferred share action différée;deferred taxation impôts m pl différés -
8 accrual
accrual rate taux m d'accumulation ou d'accroissementaccrual accounting comptabilité f d'engagements;accruals concept principe m d'indépendance des exercices ou de rattachement à l'exercice;accruals and deferred income compte m de régularisation;STOCK EXCHANGE accrual of dividend échéance f de dividende
См. также в других словарях:
deferred income — ➔ income * * * deferred income UK US noun [U] ► ACCOUNTING DEFERRED CREDIT(Cf. ↑deferred credit) … Financial and business terms
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 income — n: current income forgone to produce a later higher income (as at retirement) Merriam Webster’s Dictionary of Law. Merriam Webster. 1996 … Law dictionary
deferred income — noun : current income forgone to produce a later higher income (as at retirement) * * * deferred income, Accounting. income received or placed on record before earned or due, such as rent payments received in advance … Useful english dictionary
deferred income tax — ➔ income tax … Financial and business terms
Deferred Income Tax — A liability recorded on the balance sheet that results from income already earned and recognized for accounting, but not tax, purposes. Also, differences between tax laws and accounting methods can result in a temporary difference in the amount… … Investment dictionary
deferred income — See: deferred credit … Accounting dictionary
deferred income — See deferred credit … Big dictionary of business and management
Deferred income tax — (liability) A liability in the balance sheet representing the additional Federal income taxes that would have been due if a utility had not been allowed to compute tax expenses differently for income tax reporting purposes than for ratemaking… … Energy terms
deferred income tax — An asset or liability that arises on timing differences between *income (definition 2) calculated under *Generally Accepted Accounting Principles and income calculated according to *taxation rules. See also *temporary differences and *permanent… … Auditor's dictionary
deferred income — An alternative term for *unearned revenue … Auditor's dictionary