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61 utu tōmua mai
prepaid income; prepayments -
62 adjusting entries
корректирующие проводки; бухгалтерские записи, сделанные в конце учетного периода для воплощения правила соответствия и учета по методу начислений при отражении хозяйственных операций, которые охватывают более чем один учетный период. Они необходимы, когда имеют место отсрочки/предоплаты ([lang name="English"]deferrals/prepayments), т.е. когда полученные доходы и понесенные расходы (оплаченные авансом) требуется распределить на несколько учетных периодов, и начисления (accruals), когда доходы и расходы имели место, но не были еще зарегистрированы в учетных регистрах; например, отнесение части расходов будущих периодов к текущему периоду, начисление процентов по ценным бумагам со сроком погашения в будущем периоде, начисление амортизации основных средств, нематериальных активов и т.п.English-Russian dictionary of accounting and financial terms > adjusting entries
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63 deferrals
отсрочки; расходы и доходы будущих периодов; возникают в ситуациях, когда полученные доходы и оплаченные расходы должны быть распределены на более чем один учетный период; также наз. предоплаты ( prepayments), отложенные расходы ( deferred expenses), отложенные доходы ( deferred revenues).English-Russian dictionary of accounting and financial terms > deferrals
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64 prepayment risk
Finthe risk that a debtor will avoid interest charges by making partial or total prepayments, especially when interest rates fall -
65 utu tōmua mai
prepaid income; prepayments -
66 up-front payment
авансовые платежи
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[ http://www.iks-media.ru/glossary/index.html?glossid=2400324]
авансовые платежи
Расходы на товары или услуги для получения будущей выгоды, которые должны быть отнесены к будущим операциям, например, арендные платежи авансом. Эти суммы включаются в состав оборотных средств.
[ http://slovar-lopatnikov.ru/]Тематики
EN
Англо-русский словарь нормативно-технической терминологии > up-front payment
См. также в других словарях:
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