below-the-line account

below-the-line account
учет забалансовая статья, забалансовый счет (статья бухгалтерского баланса или другой финансовой отчетности, по которой не ведется двойной записи; в бугалтерской отчетнотности, как правило, записывается под чертой, завершающей перечисление стандартных статей отчета; представляют собой случайные, не предусмотренные стандартной бухгалтерской формой и меняющиеся в зависимости от обстоятельств источники дохода и расхода (напр., взятое в аренду имущество, сомнительные долги, субсидии местного бюджета и т. п.); также счет, на котором учитываются данные расходы и доходы)
See:

Англо-русский экономический словарь.

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Смотреть что такое "below-the-line account" в других словарях:

  • below the line — beˌlow the ˈline , below the line adjective 1. ACCOUNTING relating to profits after exceptional (= profits and losses that are made in a particular period of time but do not occur regularly) have been taken into account: • Provisions on doubtful… …   Financial and business terms

  • below-the-line — 1) Denoting entries below the horizontal line on a company s profit and loss account that separates the entries that establish the profit (or loss) from the entries that show how the profit is distributed or where the funds to finance the loss… …   Big dictionary of business and management

  • below-the-line — Denoting those entries printed below the horizontal line on a company s profit and loss account that show how the profit is distributed or where the funds to finance the loss have come from. Compare: above the line …   Accounting dictionary

  • below-the-line expenditure — /bɪˌləυ ðə laɪn ɪk spendɪtʃə/ noun 1. payments which do not arise from a company’s normal activities, e.g. redundancy payments 2. extraordinary items which are shown in the profit and loss account below net profit after taxation, as opposed to… …   Marketing dictionary in english

  • below-the-line expenditure — /bɪˌləυ ðə laɪn ɪk spendɪtʃə/ noun 1. payments which do not arise from a company’s normal activities, e.g. redundancy payments 2. extraordinary items which are shown in the profit and loss account below net profit after taxation, as opposed to… …   Dictionary of banking and finance

  • above the line — aˌbove the ˈline , above the line adjective 1. ACCOUNTING relating to a figure included in a statement of a company s profits and losses before tax has been paid, not after tax: • The acquisitions will be treated as above the line exceptional… …   Financial and business terms

  • above-the-line — Denoting those entries printed above the horizontal line on a company s profit and loss account that establish the profit (or loss). Compare below the line. Prior to the introduction of Financial Reporting Standard (FRS) 3, Reporting Financial… …   Accounting dictionary

  • above-the-line — 1) Denoting those entries printed above the horizontal line on a company s profit and loss account that separates the entries that establish the profit (or loss) from the entries showing how the profit is distributed. Prior to the introduction of …   Big dictionary of business and management

  • The Biggest Loser: Couples 2 — For the Australian series, see The Biggest Loser Australia: Couples 2. The Biggest Loser: Couples 2 Format Reality TV Created by Dave Broome Presented by Alison Sweeney Starring Bob Harper …   Wikipedia

  • The Thirty Years War —     The Thirty Years War     † Catholic Encyclopedia ► The Thirty Years War     The Thirty Years War (1618 48), though pre eminently a German war, was also of great importance for the history of the whole of Europe, not only because nearly all… …   Catholic encyclopedia

  • The United States of America —     The United States of America     † Catholic Encyclopedia ► The United States of America     BOUNDARIES AND AREA     On the east the boundary is formed by the St. Croix River and an arbitrary line to the St. John, and on the north by the… …   Catholic encyclopedia


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