- accrual account
- счет отчислений в резервный фонд
English-Russian IT glossary. 2014.
Смотреть что такое "accrual account" в других словарях:
accrual — ac‧cru‧al [əˈkruːəl] noun [countable] an increase in an amount of money, usually over a period of time: • The airline is asking employees to allow a one year freeze on pension accruals. • the accrual of $21 million in interest * * * accrual UK US … Financial and business terms
accrual — accrued charge; = accrued expense; = accrued liability An estimate in the accounts of a business of a liability that is not supported by an invoice or a request for payment at the time the accounts are prepared. An accrual is a current liability… … Accounting dictionary
accrual — accrued charge; accrued expense; accrued liability An estimate in the accounts of a business of a liability that is not supported by an invoice or a request for payment at the time the accounts are prepared. An accrual is a current liability on… … Big dictionary of business and management
Accrual Accounting — An accounting method that measures the performance and position of a company by recognizing economic events regardless of when cash transactions occur. The general idea is that economic events are recognized by matching revenues to expenses (the… … Investment dictionary
accrual basis — See accrual convention. American Banker Glossary In the context of accounting, practice in which expenses and income are accounted for as they are earned or incurred, whether or not they have been received or paid. Antithesis of cash basis… … Financial and business terms
account — I (New American Roget s College Thesaurus) v. i. report, relate, narrate. See description. v. t. attribute. See cause. n. report, recital, narrative, description, story, tale, history, chronicle, statement; accounting. on account on account of II … English dictionary for students
accrual accounting — A system of accounting in which revenue is recognized when it is earned and expenses are recognized as they are incurred. The accruals concept is a basic accounting concept used in the preparation of the profit and loss account and balance sheet… … Accounting dictionary
accrual accounting — A system of accounting in which revenue is recognized when it is earned and expenses are recognized as they are incurred. Accrual accounting is a basic accounting concept used in the preparation of the profit and loss account and balance sheet of … Big dictionary of business and management
Accrual — An accounting concept. It is a gradual increase by addition over a period of time and is a way of recognising that an expense (or revenue) and the related liability (or asset) can increase over time and not as signalled by an explicit cash… … International financial encyclopaedia
Product fee account information — Branch product fee account information. The information related to a fee type for a particular product type in a branch. Apart from defining the transaction types which this fee type will produce you must also define to the system what account… … International financial encyclopaedia
Cash balance plan — A cash balance plan is a defined benefit retirement plan that maintains hypothetical individual employee accounts like a defined contribution plan. The hypotheticality of the individual accounts was crucial in the early adoption of such plans… … Wikipedia