- off-balance-sheet account
- учет забалансовый [внебалансовый\] счетAnt:
Англо-русский экономический словарь.
off-balance-sheet account
Смотреть что такое "off-balance-sheet account" в других словарях:
Off-balance sheet account — Off balance sheet accounts are assets and liabilities that the bank expects in the future. This type of account is also known as contingent . Off balance sheet accounts are possible future obligations without outlay of funds … International financial encyclopaedia
Off-balance-sheet — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
Suspense account off-balance sheet items — Accounts which contain the off balance sheet system suspense account … International financial encyclopaedia
Balance sheet — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
balance — {{Roman}}I.{{/Roman}} noun 1 even combination/distribution ADJECTIVE ▪ correct, equal, even, exact, ideal, necessary, optimal, optimum, perfect, prope … Collocations dictionary
account — 1. noun 1) an account of the extraordinary events Syn: description, report, version, story, narration, narrative, statement, explanation, exposition, delineation, portrayal, tale; chronicle, history, record, log; view … Thesaurus of popular words
Write-off — The term write off (or write down) describes a reduction in recognized value. In accounting terminology, it refers to recognition of the reduced or zero value of an asset. In income tax statements, it refers to a reduction of taxable income as… … Wikipedia
Deposit account — Deposits redirects here. For other uses, see Deposit (disambiguation). Banking A series on … Wikipedia
revenue account — ➔ account1 * * * revenue account UK US noun [C] ACCOUNTING ► also UK profit and loss account) the part of a company s financial results showing details of income and expenses (= costs) for a particular period: »The principal repayments of loans… … Financial and business terms
Share Premium Account — Usually found on the balance sheet, this is the account to which the amount of money paid (or promised to be paid) by a shareholder for a share is credited to, only if the shareholder paid more than the cost of the share. The share premium… … Investment dictionary
write off — 1) To reduce the value of an asset to zero in a balance sheet. An expired lease, obsolete machinery, or an unfortunate investment would be written off. 2) To reduce to zero a debt that cannot be collected (see bad debt). Such a loss will be shown … Accounting dictionary
