deferred charges

расходы будущих лет

Большой англо-русский и русско-английский словарь. 2001.

Смотреть что такое "deferred charges" в других словарях:

  • deferred charges — Costs capitalized as assets on a firm s balance sheet for expenses such as long term expenses that will not be recovered in the normal working capital cycle of the business or expenditures that will be charged to future operations. Examples… …   Financial and business terms

  • deferred charges — postponing payments to a later date …   English contemporary dictionary

  • Deferred Charge — A prepaid expense that is treated as an asset on a balance sheet and is carried forward until it is actually used. Deferred charges often stem from a business making a payment for a good or service that it has not yet received, such as the… …   Investment dictionary

  • Deferred Adjudication — is a form of plea deal available in various jurisdictions, where a defendant pleads guilty or No Contest to criminal charges in exchange for meeting certain requirements laid out by the court within an allotted period of time also ordered by the… …   Wikipedia

  • Deferred sentence — Criminal procedure Criminal trials and convictions …   Wikipedia

  • Deferred prosecution — A deferred prosecution agreement is a voluntary alternative to adjudication in which a prosecutor agrees to grant amnesty in exchange for the defendant agreeing to fulfill certain requirements. A case of corporate fraud, for instance, might be… …   Wikipedia

  • Deferred Long-Term Liability Charges — A collection of future company liabilities that will typically be summed up and shown as one line item on the balance sheet. The charges are most often made up of deferred tax liabilities that are to be paid more than one year in the future;… …   Investment dictionary

  • Deferred Load — A sales charge or fee that is assessed when an investor sells certain classes of fund shares before a specified date. Deferred loads usually run on a flat or sliding scale for one and seven years after purchase, with the load/fee eventually… …   Investment dictionary

  • deferred — See back months. * * * deferred UK US /dɪˈfɜːd/ adjective [before noun] ► delayed until a later time: »deferred bonuses/compensation/charges …   Financial and business terms

  • carrying charges — The cost of storing a physical commodity, consisting of interest on the invested funds, insurance, storage fees, and other incidental costs. Carrying costs are usually reflected in the difference between futures prices for different delivery… …   Financial and business terms

  • РАСХОДЫ БУДУЩИХ ПЕРИОДОВ — DEFERRED CHARGESВ бухучете некоторые затраты, фактически понесенные, однако отнесенные на хоз. деятельность в течение последующих лет путем учета их в качестве активов. Примерами являются неамортизированная скидка по облигациям, расходы на… …   Энциклопедия банковского дела и финансов

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