- prepaid expenses
- оплаченные заранее расходы, расходы будущих лет
Большой англо-русский и русско-английский словарь. 2001.
prepaid expenses
Смотреть что такое "prepaid expenses" в других словарях:
prepaid expenses — Expenses not yet incurred in a *financial reporting period, but for which cash payment has already been made. In line with the *accruals basis of accounting, prepaid expenses are recorded as a *current or *long term asset in the *balance sheet,… … Auditor's dictionary
prepaid expenses — See prepaids … Financial and business terms
prepaid expenses — current asset that indicates amounts paid but will only be credited during the next accounting period, advances to customers (Accounting) … English contemporary dictionary
Prepaid Expense — A type of asset that arises on a balance sheet as a result of business making payments for goods and services to be received in the near future. While prepaid expenses are initially recorded as assets, their value is expensed over time as the… … Investment dictionary
Предоплаченные расходы (PREPAID EXPENSES) — Платежи за услуги, оказание которых производится после даты оплаты. Обычно такие услуги потребляются в ближайшем будущем в процессе обычной деятельности предприятия. В качестве примеров можно привести предоплаченную аренду, действующую страховку … Словарь терминов по управленческому учету
prepaid legal services — System by which persons may pay premiums to cover future legal services much the same as payments are made for future medical expenses. Such plan may be either open ended whereby the person can secure legal services from the attorney of his… … Black's law dictionary
prepaids — Expenses that are capitalized as assets on a firm s financial statements because they will be charged against activities in the near future rather than past activities. Also called prepaid expenses, prepaid assets or prepaid items. For example,… … Financial and business terms
Matching principle — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
Grynberg v. Commissioner — Taxpayers in the United States often seek to maximize their income and decrease their tax liability by prepaying deductible expenses and taking a deduction earlier rather than in a later tax year. In Grynberg v. Commissioner , the United States… … Wikipedia
Deferral — For other uses, see Deferral (disambiguation). Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management … Wikipedia
Chart of accounts — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
