adjunct account


adjunct account
вспомогательный счет (на котором отражаются или поступления, или изъятия с другого счета)

English-russian accounting dictionary. 2014.

Смотреть что такое "adjunct account" в других словарях:

  • 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

  • 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

  • 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

  • religion, study of — Introduction       attempt to understand the various aspects of religion, especially through the use of other intellectual disciplines.       The history of mankind has shown the pervasive influences of religion, and thus the study of religion,… …   Universalium

  • music — musicless, adj. /myooh zik/, n. 1. an art of sound in time that expresses ideas and emotions in significant forms through the elements of rhythm, melody, harmony, and color. 2. the tones or sounds employed, occurring in single line (melody) or… …   Universalium

  • Luther, Martin — • Leader of the great religious revolt of the sixteenth century in Germany; born at Eisleben, 10 November, 1483; died at Eisleben, 18 February, 1546 Catholic Encyclopedia. Kevin Knight. 2006. Luther, Martin      …   Catholic encyclopedia

  • Luther —     Martin Luther     † Catholic Encyclopedia ► Martin Luther     Leader of the great religious revolt of the sixteenth century in Germany; born at Eisleben, 10 November, 1483; died at Eisleben, 18 February, 1546.     His father, Hans, was a… …   Catholic encyclopedia

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