adjunct account


adjunct account
 дополнительный счет; отражает информацию в дополнение к другому счету, например, счет Премии по Облигациям к Оплате дополняет обязательства по счету Облигации к Оплате, в результате общая задолженность складывается по двум этим счетам; противопоставляется контрарным счетам.

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

Look at other dictionaries:

  • Adjunct Account — An account in financial reporting that increases the book value of a liability account. An adjunct account is a valuation account from which credit balances are added to another account. For example, if a company issues bonds, the unamortized… …   Investment dictionary

  • adjunct account — An account that accumulates additions to another Bank …   Black's law dictionary

  • adjunct account — An account that accumulates additions to another Bank …   Black's law dictionary

  • account — A detailed statement of the mutual demands in the nature of debit and credit between parties, arising out of contracts or some fiduciary relation. A statement in writing, of debits and credits, or of receipts and payments; a list of items of… …   Black's law dictionary

  • account — A detailed statement of the mutual demands in the nature of debit and credit between parties, arising out of contracts or some fiduciary relation. A statement in writing, of debits and credits, or of receipts and payments; a list of items of… …   Black's law dictionary

  • contra account — An account which serves to reduce the gross valuation of an asset, also known as a valuation allowance. For example, accumulated depreciation serves as a valuation allowance for machinery and equipment. Contrast with adjunct account, above …   Black's law dictionary

  • contra account — An account which serves to reduce the gross valuation of an asset, also known as a valuation allowance. For example, accumulated depreciation serves as a valuation allowance for machinery and equipment. Contrast with adjunct account, above …   Black's law dictionary

  • close — verb To finish, bring to an end, conclude, terminate, complete, wind up; as, to close an account, a bargain, a trial, an estate, or public books, such as tax books. In accounting, to transfer the balance of a temporary or contra or adjunct… …   Black's law dictionary

  • close — verb To finish, bring to an end, conclude, terminate, complete, wind up; as, to close an account, a bargain, a trial, an estate, or public books, such as tax books. In accounting, to transfer the balance of a temporary or contra or adjunct… …   Black's law dictionary

  • абсорбированный — (поглощенный), косвенный Бизнес: издержки, которые рассматриваются как расходы и не переносятся на клиента. Также поглощенная фирма. Учет издержек: косвенные производственные расходы (такие, как налог на собственность и страхование), которые… …   Финансово-инвестиционный толковый словарь

  • HEBREW GRAMMAR — The following entry is divided into two sections: an Introduction for the non specialist and (II) a detailed survey. [i] HEBREW GRAMMAR: AN INTRODUCTION There are four main phases in the history of the Hebrew language: the biblical or classical,… …   Encyclopedia of Judaism