accrued liability


accrued liability
1) учет начисленные [накопленные\] обязательства [расходы\] (затраты, которые еще не выплачены, но будут оплачены до конца отчетного периода; в балансе относятся к краткосрочным обязательствам)
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2) страх., фин., амер. начисленные [накопленные\] обязательства* (при оценке обязательств пенсионного плана: приведенная к настоящему времени величина обязательств плана по выплате пенсий, рассчитанная с использованием актуарных допущений, выбранных управляющими плана; может учитывать или не учитывать прогнозируемые изменения в будущих пенсионных выплатах; при определении соответствия объемов взносов законодательно установленным лимитам величина начисленных обязательств рассчитывается с учетом прогнозируемых изменений в выплатах, в том числе вызванных ростом заработной платы)
Syn:
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* * *
Начисленное обязательство
. . Словарь экономических терминов .

Англо-русский экономический словарь.

Смотреть что такое "accrued liability" в других словарях:

  • accrued liability — UK US noun [C] (plural accrued liabilities) ACCOUNTING ► ACCRUED EXPENSE(Cf. ↑accrued expense) …   Financial and business terms

  • Accrued Liability — An accounting term for an expense that a business has incurred but has not yet paid. A company can accrue liability for any number of items, such as a pension account that will pay retirees in the future. Accrued liabilities can be recorded as… …   Investment dictionary

  • accrued liability — noun : the portion of an accruing liability that has become definitely ascertainable and chargeable though actual payment thereof is not yet due * * * the amount of liability accumulated at a given time but not yet paid …   Useful english dictionary

  • accrued liability — the amount of liability accumulated at a given time but not yet paid. * * * …   Universalium

  • accrued liability — See: accrual …   Accounting dictionary

  • accrued expense — ➔ expense * * * accrued expense UK US noun [C] (also accrued charge, also accrued cost, also accrued liability, also accrual) ACCOUNTING …   Financial and business terms

  • liability — The word is a broad legal term. Mayfield v. First Nat. Bank of Chattanooga, Tenn., C.C.A.Tenn., 137 F.2d 1013, 1019. It has been referred to as of the most comprehensive significance, including almost every character of hazard or responsibility,… …   Black's law dictionary

  • liability — The word is a broad legal term. Mayfield v. First Nat. Bank of Chattanooga, Tenn., C.C.A.Tenn., 137 F.2d 1013, 1019. It has been referred to as of the most comprehensive significance, including almost every character of hazard or responsibility,… …   Black's law dictionary

  • Accrued Dividend — An accounting term referring to the balance sheet item that accounts for dividends that have been declared but not yet paid to shareholders. Accrued dividends are booked as a liability from the declaration date and remain as such until the… …   Investment dictionary

  • Accrued Revenue — An asset class for goods or services that have been sold or completed but that have not yet been billed and/or paid for. Accrued revenue is income that has been incurred but not received, such as monthly rent that is due in arrears, or following… …   Investment dictionary

  • accrued expense — An unpaid expense incurred and *recognized in a *financial reporting period, and recorded as a liability at the end of that period. In line with the *accruals basis of accounting, accrued expenses are matched with the accounting periods to which… …   Auditor's dictionary

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