- period costs (expenses)
- периодические затраты (расходы); затраты на период, т.е. относящиеся к конкретному учетному периоду; все расходы, не включаемые в себестоимость реализованной продукции, но необходимые для нормального функционирования бизнеса; включают коммерческие расходы (расходы на продажу) и общие и административные расходы.
Англо-русский толковый словарь бухгалтерских и финансовых терминов. - Издательство "Академия Естествознания". Топсахалова Ф.М.. 2012.
Look at other dictionaries:
Underwriting Expenses — Costs and expenditures associated with underwriting activity. Underwriting expenses include a wide range of expenditures, and the exact definition differs for insurers and investment banks. As a major expense category, the lower these… … Investment dictionary
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
Deferred Acquisition Costs — (DAC) is a term commonly used in the insurance business. It describes the practice of deferring the cost of acquiring a new customer over the duration of the insurance contract. Insurance companies face large upfront costs incurred in issuing new … Wikipedia
United Kingdom parliamentary expenses scandal — See also: Salaries of Members of the United Kingdom Parliament and List of expenses claims in the United Kingdom parliamentary expenses scandal The Palace of Westminster The United Kingdom parliamentary expenses scandal was a major political … Wikipedia
Mutual fund fees and expenses — are charges that may be incurred by investors who hold mutual funds. Running a mutual fund involves costs, including shareholder transaction costs, investment advisory fees, and marketing and distribution expenses. Funds pass along these costs to … Wikipedia
Out-of-pocket expenses — are direct outlays of cash which may or may not be later reimbursed. In operating a vehicle, gasoline, parking fees and tolls are considered out of pocket expenses for the trip. Insurance, oil changes, and interest are not, because the outlay of… … Wikipedia
Validation Period — The amount of time necessary for the premium on an insurance policy to cover the commissions, the cost of investigation, medical exams and other expenses associated with the issuance of the policy. The validation period is the period of time that … Investment dictionary
Conditional budgeting — is a budgeting approach designed for companies with fluctuating income, high fixed costs, or income depending on sunk costs, as well as NPOs and NGOs. The approach builds on the strengths of proven budgeting approaches, leverages the respective… … Wikipedia
Matching principle — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
Income statement — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
Cost accounting — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia