deferred charge

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.
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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 .

Англо-русский экономический словарь.

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Смотреть что такое "deferred charge" в других словарях:

  • Deferred Charge — A prepaid expense that is treated as an asset on a balance sheet and is carried forward until it is actually used. Deferred charges often stem from a business making a payment for a good or service that it has not yet received, such as the… …   Investment dictionary

  • deferred charge — noun or deferred asset : an expense (as a prepaid insurance premium or an inventory of supplies) that is incurred prior to the fiscal period to which it applies, temporarily carried on the books as an asset, and subsequently charged to expense at …   Useful english dictionary

  • deferred charge — An expenditure treated as an asset that carries forward until it becomes pertinent to the business at hand, e.g., the underwriting fees on a corporate bond issue, which the corporation capitalizes as a deferred charge and then amortizes over the… …   Financial and business terms

  • deferred charge — an expenditure shown as a cost of operation carried forward and written off in one or more future periods. * * * …   Universalium

  • deferred charge — An alternative term for *prepaid expense …   Auditor's dictionary

  • deferred charge — Expense not recognized currently on the income statement and which is carried on the balance sheet; e.g. discount on bonds. Expenditure not recognized as an expense of the period when made but carried forward as an asset to be written off in… …   Black's law dictionary

  • deferred charge — Expense not recognized currently on the income statement and which is carried on the balance sheet; e.g. discount on bonds. Expenditure not recognized as an expense of the period when made but carried forward as an asset to be written off in… …   Black's law dictionary

  • Отложенные начисления (DEFERRED CHARGE)  — 1 Расходы, которые не признаются как затраты периода, в котором они были произведены. Они переносятся в следующий период как активы и становятся расходами в будущих периодах. Примерами могут служить авансовые платежи за аренду или страховые… …   Словарь терминов по управленческому учету

  • deferred asset — noun see deferred charge …   Useful english dictionary

  • Deferred Adjudication — is a form of plea deal available in various jurisdictions, where a defendant pleads guilty or No Contest to criminal charges in exchange for meeting certain requirements laid out by the court within an allotted period of time also ordered by the… …   Wikipedia

  • charge — 1 n 1 a: something required: obligation b: personal management or supervision put the child in his charge c: a person or thing placed under the care of another 2: an authoritative instr …   Law dictionary


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