deferred items


deferred items
учет корректирующие записи по отраженным данным* (используются при составлении отчетности для корректировки уже имеющихся, но не в полной мере отражающих положение дел на конец отчетного периода бухгалтерских записей)
See:

Англо-русский экономический словарь.

Смотреть что такое "deferred items" в других словарях:

  • Deferred Billing — The act of charging buyers for their purchases, without interest, at a later date. Deferred billing is most often used as a sales promotion technique, enticing potential customers to purchase big ticket items now rather than later. Car… …   Investment dictionary

  • Deferred Credit — Income that is received by a business but not immediately reported as income. Typically, this is done on income that is not fully earned and, consequently, has yet to be matched with a related expense. Such items include consulting fees,… …   Investment dictionary

  • Transitory items —   Accounts which contain:   all prepaid expense accounts.   accrued income accounts e.g.. interest income receivable.   all deferred income accounts that have an impact on the profit and loss accounts of future accounting period(s).   matching is …   International financial encyclopaedia

  • ДЕНЕЖНЫЕ ОБЯЗАТЕЛЬСТВА В ПРОЦЕССЕ ИНКАССАЦИИ — DEFERRED AVAILABILITY ITEMSСтатья в еженедельном балансе федерального резервного банка, к рая показывает наличие компенсирующих неинкассированных документов, учитываемых как активы. Неинкассированные документы представляют собой сумму чеков,… …   Энциклопедия банковского дела и финансов

  • Business and Industry Review — ▪ 1999 Introduction Overview        Annual Average Rates of Growth of Manufacturing Output, 1980 97, Table Pattern of Output, 1994 97, Table Index Numbers of Production, Employment, and Productivity in Manufacturing Industries, Table (For Annual… …   Universalium

  • Economic Affairs — ▪ 2006 Introduction In 2005 rising U.S. deficits, tight monetary policies, and higher oil prices triggered by hurricane damage in the Gulf of Mexico were moderating influences on the world economy and on U.S. stock markets, but some other… …   Universalium

  • United States — a republic in the N Western Hemisphere comprising 48 conterminous states, the District of Columbia, and Alaska in North America, and Hawaii in the N Pacific. 267,954,767; conterminous United States, 3,022,387 sq. mi. (7,827,982 sq. km); with… …   Universalium

  • Capital gains tax in Australia — Capital Gains Tax (CGT) in Australia applies to the capital gain made on disposal of any asset, except for specific exemptions. The most significant exemption is the family home. Rollover provisions apply to some disposals, one of the most… …   Wikipedia

  • International Financial Reporting Standards — (IFRS) are standards and interpretations adopted by the International Accounting Standards Board (IASB). Many of the standards forming part of IFRS are known by the older name of International Accounting Standards (IAS). IAS were issued between… …   Wikipedia

  • Money — For other uses, see Money (disambiguation). Coins and banknotes – the two most common physical forms of money …   Wikipedia

  • Historical cost — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia