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1 авансы выданные
prepaid expenses -
2 выплаты авансовые
prepaid expenses -
3 расходы предоплаченные
prepaid expenses -
4 авансированные расходы
Banks. Exchanges. Accounting. (Russian-English) > авансированные расходы
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5 авансовые расходы
Banks. Exchanges. Accounting. (Russian-English) > авансовые расходы
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6 затраты будущих периодов
Banks. Exchanges. Accounting. (Russian-English) > затраты будущих периодов
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7 счет Расходы, оплаченные авансом
“Prepaid Expenses”Banks. Exchanges. Accounting. (Russian-English) > счет Расходы, оплаченные авансом
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8 расходы отчетных периодов
Русско-английский большой базовый словарь > расходы отчетных периодов
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9 предоплаченные расходы
предоплаченные расходы
Платежи за услуги, оказание которых производится после даты оплаты. Обычно такие услуги потребляются в ближайшем будущем в процессе обычной деятельности предприятия. В качестве примеров можно привести предоплаченную аренду, действующую страховку, авансы в счет заработной платы.
Предоплаченные расходы являются частным видом расходов будущих периодов. К российской практике ближе термин «авансированные расходы», означающий полную или частичную оплату товаров, работ или услуг до момента передачи права собственности на товары, выполнения работ, оказания услуг, то есть денежные средства выплачиваются вперед и относятся к будущему.
Также применяются термины «авансы выданные» «предоплата», «коммерческий кредит в виде аванса».
[ http://www.lexikon.ru/dict/uprav/index.html]Тематики
EN
Русско-английский словарь нормативно-технической терминологии > предоплаченные расходы
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10 расходы будущих периодов
prepaid expenses, expenditures of future periods, deferred expensesBanks. Exchanges. Accounting. (Russian-English) > расходы будущих периодов
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11 расходы, оплаченные авансом
Специализированный русско-английский словарь бухгалтерских терминов > расходы, оплаченные авансом
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12 счет Расходы, оплаченные авансом
Специализированный русско-английский словарь бухгалтерских терминов > счет Расходы, оплаченные авансом
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13 авансированные средства
prepaid expenses, advanced funds, advancesBanks. Exchanges. Accounting. (Russian-English) > авансированные средства
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14 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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15 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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16 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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17 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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18 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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19 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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20 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
См. также в других словарях:
prepaid expenses — Expenses not yet incurred in a *financial reporting period, but for which cash payment has already been made. In line with the *accruals basis of accounting, prepaid expenses are recorded as a *current or *long term asset in the *balance sheet,… … Auditor's dictionary
prepaid expenses — See prepaids … Financial and business terms
prepaid expenses — current asset that indicates amounts paid but will only be credited during the next accounting period, advances to customers (Accounting) … English contemporary dictionary
Prepaid Expense — A type of asset that arises on a balance sheet as a result of business making payments for goods and services to be received in the near future. While prepaid expenses are initially recorded as assets, their value is expensed over time as the… … Investment dictionary
Предоплаченные расходы (PREPAID EXPENSES) — Платежи за услуги, оказание которых производится после даты оплаты. Обычно такие услуги потребляются в ближайшем будущем в процессе обычной деятельности предприятия. В качестве примеров можно привести предоплаченную аренду, действующую страховку … Словарь терминов по управленческому учету
prepaid legal services — System by which persons may pay premiums to cover future legal services much the same as payments are made for future medical expenses. Such plan may be either open ended whereby the person can secure legal services from the attorney of his… … Black's law dictionary
prepaids — Expenses that are capitalized as assets on a firm s financial statements because they will be charged against activities in the near future rather than past activities. Also called prepaid expenses, prepaid assets or prepaid items. For example,… … Financial and business terms
Matching principle — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
Grynberg v. Commissioner — Taxpayers in the United States often seek to maximize their income and decrease their tax liability by prepaying deductible expenses and taking a deduction earlier rather than in a later tax year. In Grynberg v. Commissioner , the United States… … Wikipedia
Deferral — For other uses, see Deferral (disambiguation). Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management … Wikipedia
Chart of accounts — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia