nominal accounts


nominal accounts
номинальные/временные счета

(также temporary accounts). Они закрываются при формировании Отчета о прибылях и убытках. Противоположными являются термины permanent accounts - постоянные счета и real accounts - реальные счета


Специализированный англо-русский словарь бухгалтерских терминов. .

Look at other dictionaries:

  • nominal accounts — ➔ account1 …   Financial and business terms

  • nominal ledger — general ledger The ledger containing the nominal accounts and real accounts necessary to prepare the accounts of an organization. This ledger is distinguished from the personal ledgers, such as the debtors ledger and creditors ledger, which… …   Accounting dictionary

  • nominal ledger — The ledger containing the nominal accounts and real accounts necessary to prepare the accounts of an organization. This ledger is distinguished from the personal ledgers, such as the sales and purchase ledgers, which contain the accounts of… …   Big dictionary of business and management

  • nominal account — UK US noun [C] ► ACCOUNTING a written record of the money a company has made and spent since the beginning of the present accounting period, at the end of which the amount is moved to a permanent account → Compare REAL ACCOUNTS(Cf. ↑real… …   Financial and business terms

  • accounts — A category of personal property defined by Article 9 of the UCC. Under the pre 2000 version of Article 9, an account is a right to receive payment for goods sold or leased, or for services rendered, where these rights are not evidenced by an… …   Financial and business terms

  • nominal account — A ledger account that is not a personal account in that it bears the name of a concept, e.g. light and heat, bad debts, investments, etc., rather than the name of a person. These accounts are normally grouped in the nominal ledger. See also: real …   Accounting dictionary

  • nominal account — A ledger account that is not a personal account in that it bears the name of a concept, e. g. light and heat, bad debts, investments, etc. , rather than the name of a person. These accounts are normally grouped in the nominal ledger See also real …   Big dictionary of business and management

  • nominal ledger — /ˌnɒmɪn(ə)l ledʒə/ noun a book which records a company’s transactions in the various accounts (normally, all accounts except those relating to debtors, creditors and cash, which are kept in separate ledgers) …   Marketing dictionary in english

  • nominal ledger — /ˌnɒmɪn(ə)l ledʒə/ noun a book which records a company’s transactions in the various accounts …   Dictionary of banking and finance

  • nominal account — noun : any one of the income or expense accounts compare mixed account, real account …   Useful english dictionary

  • Real versus nominal value (economics) — Economics …   Wikipedia