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1 for this reason its discussion is deferred for the next section
Универсальный англо-русский словарь > for this reason its discussion is deferred for the next section
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2 deferred credit
Finrevenue received but not yet reported as income in the profit and loss account, for example, payment for goods to be delivered or services provided at a later date, or government grants received for the purchase of assets. The deferred credit is treated as a credit balance on the balance sheet while waiting to be treated as income. -
3 deferred income
Finrevenue received but not yet reported as income in the profit and loss account, for example, payment for goods to be delivered or services provided at a later date, or government grants received for the purchase of assets. The deferred credit is treated as a credit balance on the balance sheet while waiting to be treated as income. -
4 deferred charge
учет расходы будущих периодов, отложенные начисления, отсроченные расходы (расходы, которые учитываются в качестве активов до наступления сроков их использования; напр., авансовая арендная плата до фактического истечения срока оплаченной аренды или страховая премия)Syn:See:
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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.* * *отложенный платеж; платеж будущего периода. 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 . -
5 deferred payment credit
- аккредитив с отсроченным/отложенным платежом
аккредитив с отсроченным/отложенным платежом
Вид аккредитива, по условиям которого платеж происходит через некоторое время после представления экспортером отгрузочных документов. Данный платеж производится в пользу бенефициара не немедленно после предъявления бенефициаром всех требуемых документов, а по истечении указанного в аккредитиве срока; срок обычно отсчитывается от даты отгрузки товаров или предъявления отгрузочных документов в банк
[Упрощение процедур торговли: англо-русский глоссарий терминов (пересмотренное второе издание) НЬЮ-ЙОРК, ЖЕНЕВА, МОСКВА 2011 год]EN
deferred payment credit
deferred payment letter of credit
Type of letter of credit providing for payment some time after presentation of shipping documents by exporter
[Trade Facilitation Terms: An English - Russian Glossary (revised second edition) NEW YORK, GENEVA, MOSCOW 2298]Тематики
EN
Англо-русский словарь нормативно-технической терминологии > deferred payment credit
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6 deferred payment letter of credit
- аккредитив с отсроченным/отложенным платежом
аккредитив с отсроченным/отложенным платежом
Вид аккредитива, по условиям которого платеж происходит через некоторое время после представления экспортером отгрузочных документов. Данный платеж производится в пользу бенефициара не немедленно после предъявления бенефициаром всех требуемых документов, а по истечении указанного в аккредитиве срока; срок обычно отсчитывается от даты отгрузки товаров или предъявления отгрузочных документов в банк
[Упрощение процедур торговли: англо-русский глоссарий терминов (пересмотренное второе издание) НЬЮ-ЙОРК, ЖЕНЕВА, МОСКВА 2011 год]EN
deferred payment credit
deferred payment letter of credit
Type of letter of credit providing for payment some time after presentation of shipping documents by exporter
[Trade Facilitation Terms: An English - Russian Glossary (revised second edition) NEW YORK, GENEVA, MOSCOW 2298]Тематики
EN
Англо-русский словарь нормативно-технической терминологии > deferred payment letter of credit
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7 deferred interest bond
фин. облигация с отсроченными процентами [отсроченными процентными выплатами, отсроченным купоном\]* (облигация, выплата процентов по которой отложена до определенной даты, напр., облигация с нулевыми купоном, доход по которой выплачивается одновременно с основной суммой по истечении срока займа)Syn:See:
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облигация с отсроченными процентными выплатами (напр., по облигации с нулевыми купонами проценты и основная сумма выплачиваются одновременно по истечении срока займа); проценты фактически реинвестируются по фиксированной ставке; цены таких облигаций отличаются более высокой неустойчивостью, чем цены облигаций с регулярной выплатой процентов; см. current coupon bond.* * *• облигация, по которой отсрочена выплата процентов* * *. A bond where interest payments are not made currently, but at a later date. Similar to a zero coupon bond which pays 'interest' and principal at maturity. The interest, in effect, is compounded and paid at maturity. Market prices for such bonds are much more volatile than bonds which pay interest currently. . Small Business Taxes & Management 2 .Англо-русский экономический словарь > deferred interest bond
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8 deferred event
"In a statechart or activity diagram, an event that must be postponed for later use while another activity is under way. You can show a deferred event for a state by including the event among the state's internal transitions." -
9 deferred payment
currency used for payment — валюта, используемая для платежа
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10 deferred demand
накопившийся спрос; отложенный спрос -
11 deferred share
Fin [m1]1. a share, usually held by founding members of a company, often with a higher dividend that is only paid after other shareholders have received their dividends and, in some cases, only when a certain level of profit has been achieved2. (U.K.)a share that pays no dividend for a certain number of years after its issue date but that then ranks with the company’s common stock -
12 deferred shares
Fina special class of shares ranking for dividend after preference and ordinary shares -
13 deferred delivery
forward delivery future delivery — будущая сдача; поставка
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14 deferred query
"A LINQ query that is not evaluated until it is iterated over, either with a foreach statement (C#) or a For Each statement (Visual Basic), or by manually using the underlying GetEnumerator and MoveNext methods." -
15 hope deferred maketh the heart sick
посл."надежда, долго не сбывающаяся, томит сердце" [этим. библ. Proverbs XIII, 12]By the end of the sixty-day period set for recovery by the President and his Secretary of Commerce... production indices were going down, the stock market was taking a series of painful tumbles, and hope deferred was making the American heart sick. (F. L. Allen, ‘Only Yesterday’, ch. XIV) — Президент и его министр торговли обещали, что через два месяца в экономике начнется подъем. Однако к концу этого срока... объем производства снизился, биржа несколько раз болезненно реагировала понижением курса ценных бумаг, и несбывшиеся надежды томили сердце Америки.
Large English-Russian phrasebook > hope deferred maketh the heart sick
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16 interest charged for deferred payment
Englisch-Deutsch Fachwörterbuch der Wirtschaft > interest charged for deferred payment
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17 recommandations for property-casualty financial reporting
recommandations sur la préparation des rapports financiers des compagnies d'assurances incendie, accidents et risques divers (TT) recommandations for the CIA concerning the computation of transfer values for non-indexed pensions recommandations de l'ICA relativement à l'évaluation des droits au transfert de rentes non indexées (TT) recommandations for the computation of minimum transfer values of deferred pensions recommandations sur le calcul des valeurs minimales de transfert des rentes différées (TT) recommandations for the computation of the capitalized value of pension entitlements on marriage breakdown recommandations pour le calcul de la valeur capitalisée des rentes à verser en cas de rupture du mariage (TT) recommandations for the computation of transfer values of pensions recommandations pour l'évaluation des régimes de retraite (TT) recommandations for the preparation of actuarial reports and the presentation of evidence before the courts and other tribunal recommandations pour la préparation des rapports actuariels et la présentation de témoignages devant les cours de justice et autres tribunaux (TT)English-French insurance dictionari > recommandations for property-casualty financial reporting
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18 provision for tax
учет, гос. фин. резерв для уплаты налогов [налога\]* (название статьи финансовой отчетности, по которой отражаются начисленные по правилам бухгалтерского учета, но не погашенные в данном отчетном периоде налоговые обязательства)Syn:See: -
19 single premium deferred annuity
Finan annuity that gives tax advantage, paid for with a single payment at inception, and paying returns regularly after a set dateThe ultimate business dictionary > single premium deferred annuity
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20 provisions for deferred taxes
SAP.фин. резервные отчисления на скрытые налогиУниверсальный англо-русский словарь > provisions for deferred taxes
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