past service cost

past service cost
фин., страх., эк. тр. (пенсионные) расходы по [в счет\] прошлой трудовой деятельности*, стоимость пенсии [пенсионного плана\] за прошлую трудовую деятельность* (часть обязательств по будущим пенсионным выплатам, начисленных в пользу работника за период, предшествующий началу функционирования по пенсионному плану или внесению корректировок в пенсионный план)
Syn:
See:
* * *
Стоимость прошлых услуг работников
. . Словарь экономических терминов .

Англо-русский экономический словарь.

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Смотреть что такое "past service cost" в других словарях:

  • cost — cost1 W1S1 [kɔst US ko:st] n 1.) the amount of money that you have to pay in order to buy, do, or produce something cost of ▪ the cost of accommodation ▪ I offered to pay the cost of the taxi. ▪ Insurance to cover the cost of a funeral is… …   Dictionary of contemporary English

  • cost — The opposite of revenue. An expense that reflects the price of purchasing goods, services and financial instruments. A cash cost means that cash is given up today to the purchase. Also, the purchase price of an investment, which is compared to… …   Financial and business terms

  • cost — 1 noun 1 MONEY PAID (C) the amount of money that you have to pay in order to buy, do, or produce something: I ll give you $15 to cover the cost of the gas. | at a cost of: The new building s going up at a cost of $82 million. | high/low cost: a… …   Longman dictionary of contemporary English

  • cost — cost1 [ kɔst ] noun *** 1. ) count or uncount the amount of money that is needed in order to buy, pay for, or do something: cost of: A rise in interest rates will increase the cost of borrowing. cover the cost of something (=be enough to pay for… …   Usage of the words and phrases in modern English

  • cost */*/*/ — I UK [kɒst] / US [kɔst] noun Word forms cost : singular cost plural costs 1) [countable/uncountable] the amount of money that is needed in order to buy, pay for, or do something cost of: A rise in interest rates will increase the cost of… …   English dictionary

  • cost-plus — ˌcost ˈplus adjective COMMERCE MANUFACTURING cost plus product/​price/​basis etc if something is made or done on a cost plus basis, it is made or done at an agreed price plus an extra amount. This is done when the cost of making a product etc is… …   Financial and business terms

  • Service of process — is the procedure employed to give legal notice to a person (such as a defendant) of a court or administrative body s exercise of its jurisdiction over that person so as to enable that person to respond to the proceeding before the court, body or… …   Wikipedia

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  • Cost of electricity by source — The cost of electricity generated by different sources measures the cost of generating electricity including initial capital, return on investment, as well as the costs of continuous operation, fuel, and maintenance. The price is normally… …   Wikipedia

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


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