Значение слова "DEFERRED CHARGE" найдено в 4 источниках

DEFERRED CHARGE

найдено в "Англо-русском экономическом словаре"

учет расходы будущих периодов, отложенные начисления, отсроченные расходы (расходы, которые учитываются в качестве активов до наступления сроков их использования; напр., авансовая арендная плата до фактического истечения срока оплаченной аренды или страховая премия)

Syn:

deferred debit, deferred expense, deferred cost, prepaid expense

See:

deferred income

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отсроченные расходы: расходы, которые учитываются в качестве активов до наступления сроков их использования (напр., авансовая арендная плата до фактического истечения срока оплаченной арены или страховая премия);= deferred cost; deferred debit; deferred expense;см. deferred income.

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отложенный платеж; платеж будущего периода

.An expenditure carried as an asset until the amount represents a true expense for the period.For example, if a one-year insurance premium is paid three months before the end of the fiscal year, three months of the premium would be an expense in the year paid, nine months would be an expense of the following year. Thus, 9/12 of the premium would be a deferred charge. In this case it would be represented by an account called prepaid insurance. Deferred income is the opposite situation. For example, six months rent received in advance. Any amount not properly credited to the current period would be represent a liability..Словарь экономических терминов.

найдено в "Investment dictionary"

Deferred Charge: translation

A prepaid expense that is treated as an asset on a balance sheet and is carried forward until it is actually used. Deferred charges often stem from a business making a payment for a good or service that it has not yet received, such as the prepaying of insurance premiums or rent. A company may pay for a year of rent in advance, for example, to receive more favorable terms; this advanced payment is recorded as a deferred charge on the balance sheet. Each month, the company can then use a portion of the funds in its deferred charges account and recognize this amount as an expense on any financial statements.

Also called prepaid expense.

Recording deferred charges ensures that a company's accounting practices are operating within the generally accepted accounting principles (GAAP) by matching revenues with expenses each month. A company may capitalize the underwriting fees on a corporate bond issue as a deferred charge, subsequently amortizing over the life of the bond issue. Deferred charges refer to payments that the company has made prior to receiving the corresponding goods and/or services. Deferred revenue, on the other hand, refers to money that the company has received as payments before a product has been delivered.

A prime example of a deferred charge is rent. Consider the case where a company pays a lump sum to its landlord to cover rent for six months. As each month approaches, the company will use a portion of the funds from its deferred charges account and recognize this portion as an expense on its financial statements. This process ensures that revenues for the month are matched with the expenses incurred for that month.

найдено в "Financial and business terms"

deferred charge: translation

An expenditure treated as an asset that carries forward until it becomes pertinent to the business at hand, e.g., the underwriting fees on a corporate bond issue, which the corporation capitalizes as a deferred charge and then amortizes over the life of the bond issue. Bloomberg Financial Dictionary

найдено в "Англо-украинском бизнес словаре"

відкладений платіж; платіж наступного періоду

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