deferred income

deferred income
 см. advances from customers

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

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  • deferred income — ➔ income * * * deferred income UK US noun [U] ► ACCOUNTING DEFERRED CREDIT(Cf. ↑deferred credit) …   Financial and business terms

  • Deferred income — (also known as deferred revenue, unearned revenue, or unearned income) is, in accrual accounting, money received for goods or services which have not yet been delivered. According to the revenue recognition principle, it is recorded as a… …   Wikipedia

  • deferred income — n: current income forgone to produce a later higher income (as at retirement) Merriam Webster’s Dictionary of Law. Merriam Webster. 1996 …   Law dictionary

  • deferred income — noun : current income forgone to produce a later higher income (as at retirement) * * * deferred income, Accounting. income received or placed on record before earned or due, such as rent payments received in advance …   Useful english dictionary

  • deferred income — See: deferred credit …   Accounting dictionary

  • deferred income — See deferred credit …   Big dictionary of business and management

  • deferred income — An alternative term for *unearned revenue …   Auditor's dictionary

  • deferred income tax — ➔ income tax …   Financial and business terms

  • Deferred Income Tax — A liability recorded on the balance sheet that results from income already earned and recognized for accounting, but not tax, purposes. Also, differences between tax laws and accounting methods can result in a temporary difference in the amount… …   Investment dictionary

  • Deferred income tax — (liability)   A liability in the balance sheet representing the additional Federal income taxes that would have been due if a utility had not been allowed to compute tax expenses differently for income tax reporting purposes than for ratemaking… …   Energy terms

  • deferred income tax — An asset or liability that arises on timing differences between *income (definition 2) calculated under *Generally Accepted Accounting Principles and income calculated according to *taxation rules. See also *temporary differences and *permanent… …   Auditor's dictionary