contra account

contra account
учет контрсчет, контрарный счет (балансирующий счет, на котором накапливаются средства для последующего вычитания из суммы основного счета, напр., счет амортизации, резервы на покрытие сомнительных долгов; избавляет от необходимости постоянных вычетов; используется для регулирования счета как по отдельным операциям, так и для уточнения оценки отдельных объектов актива)
Syn:
See:

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контрсчет: балансирующий счет, на котором накапливаются средства для последующего вычета из суммы основного счета (напр., счет амортизации, резервы на покрытие сомнительных операций); избавляет от необходимости постоянных вычетов.
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контрсчет
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контрсчет; балансирующий счет
. An asset account that normally has a credit balance. The contra account is used to offset a related account. The approach is used so that the regular asset account is shown at the original or undiminished value. For example, accounts receivable has a contra account usually called allowance for doubtful accounts. Fixed assets have a contra account called accumulated depreciation. . Словарь экономических терминов .

Англо-русский экономический словарь.

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Смотреть что такое "contra account" в других словарях:

  • contra account — noun (bookkeeping) An account in which items are held in suspense pending settlement or definitive classification • • • Main Entry: ↑contra …   Useful english dictionary

  • contra account — Accounts receivable due from debtors who also have accounts payable due to them from the borrower. American Banker Glossary * * * contra account contra account ➔ account1 * * * contra account UK US noun [C] ► ACCOUNTING in a company s double… …   Financial and business terms

  • Contra Account — An account on the balance sheet of a corporation or entity that offsets the balance of a related and corresponding account. An example of a contra account would be accumulated amortization. This contra asset account credits the amortization… …   Investment dictionary

  • contra account — A *general ledger *account that *offsets another account. For example, *allowances for bad debts are recorded in contra accounts in relation to *accounts receivable …   Auditor's dictionary

  • contra account — /ˈkɒntrə əˌkaʊnt/ (say kontruh uh.kawnt) noun an account that accumulates data and is deducted from another account, such as accumulated depreciation which is offset against plant and equipment …  

  • contra account — / kɒntrə əˌkaυnt/ noun an account which offsets another account, e.g. where a company’s supplier is not only a creditor in that company’s books but also a debtor because it has purchased goods on credit …   Marketing dictionary in english

  • contra account — / kɒntrə əˌkaυnt/ noun an account which offsets another account, e.g. where a company’s supplier is not only a creditor in that com pany’s books but also a debtor because it has purchased goods on credit …   Dictionary of banking and finance

  • contra account — An account which serves to reduce the gross valuation of an asset, also known as a valuation allowance. For example, accumulated depreciation serves as a valuation allowance for machinery and equipment. Contrast with adjunct account, above …   Black's law dictionary

  • contra account — An account which serves to reduce the gross valuation of an asset, also known as a valuation allowance. For example, accumulated depreciation serves as a valuation allowance for machinery and equipment. Contrast with adjunct account, above …   Black's law dictionary

  • account — a record of a business transaction. When you buy something on credit, the company you are dealing with sets up an account . This means it sets up a record of what you buy and what you pay. You will do the same thing with any customers to whom you …   Financial and business terms

  • account — A detailed statement of the mutual demands in the nature of debit and credit between parties, arising out of contracts or some fiduciary relation. A statement in writing, of debits and credits, or of receipts and payments; a list of items of… …   Black's law dictionary


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