contra entry

contra entry
учет корректирующая запись, обратная запись, контрзапись* (запись, проведенная по другой стороне счета по отношению к ранее проведенной записи с целью исправить кредитовую или дебетовую запись по тому же счету; используется, в частности, при увеличении или уменьшении оценки объектов, отраженных на счете)

In case of reinvested earnings, there would be a contra entry (debit) of equal magnitude under investment income in the current account. — В случае реинвестированной прибыли должна быть сделана контрзапись (по дебету) на соответствующую сумму доходов от инвестиций на текущем счете.

contra 2. 2)

Англо-русский экономический словарь.

Смотреть что такое "contra entry" в других словарях:

  • contra entry — ➔ entry * * * contra entry UK US noun [C] ACCOUNTING ► an amount that is included in one part of a set of accounts as the opposite of an amount in the other part. For example, the contra entry of a €100 credit (= amount added) is a €100 debit (=… …   Financial and business terms

  • contra entry — An item booked to a *general ledger account to *offset, cancel, or partially reduce another item. A contra entry is not restricted to the same general ledger account as the item to which it relates the related item may be made in any general… …   Auditor's dictionary

  • contra entry — / kɒntrə ˌentri/ noun an entry made in the opposite side of an account to make an earlier entry worthless, i.e. a debit against a credit …   Marketing dictionary in english

  • contra entry — / kɒntrə ˌentri/ noun an entry made in the opposite side of an account to make an earlier entry worthless, i.e. a debit against a credit …   Dictionary of banking and finance

  • entry — A declaration and request for customs release in respect of imports or goods intended for export. It is usually made on a Single Administrative Document ( SAD). Traders approved to do so can submit entries electronically. HM Customs & Revenue… …   Financial and business terms

  • Contra (series) — Contra The Contra logo as it appears on the title screen of the 1987 Contra arcade game, the first version of the first Contra game to be released. Genres run and gun style shoot em ups …   Wikipedia

  • Contra III: The Alien Wars — Cover art Developer(s) Konami Publisher(s) Konami …   Wikipedia

  • 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 dance — Contredanse redirects here. For the Belarusian folk music band, see Contredanse (band). For the early and middle Western Classical music form, see Classical period (music). Contra dance (also contradance, contra dance and other variant spellings) …   Wikipedia

  • contra — A book keeping entry on the opposite side of an account to an earlier entry, with the object of cancelling the effect of the earlier entry. See also per contra …   Big dictionary of business and management

  • entry — / entri/ noun 1. an item of written information put in an accounts ledger (NOTE: The plural is entries.) ♦ to make an entry in a ledger to write in details of a transaction ♦ to contra an entry to enter a similar amount on the opposite side of… …   Dictionary of banking and finance

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