deferrals


deferrals
 отсрочки; расходы и доходы будущих периодов; возникают в ситуациях, когда полученные доходы и оплаченные расходы должны быть распределены на более чем один учетный период; также наз. предоплаты ([lang name="English"]prepayments), отложенные расходы ([lang name="English"]deferred expenses), отложенные доходы ([lang name="English"]deferred revenues).

Англо-русский толковый словарь бухгалтерских и финансовых терминов. - Издательство "Академия Естествознания". . 2012.

Look at other dictionaries:

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