- contra account
- контрарный счет
Специализированный англо-русский словарь бухгалтерских терминов. А. В. Чмель, А. В. Андрюшин.
См. также в других словарях:
contra account — noun (bookkeeping) An account in which items are held in suspense pending settlement or definitive classification • • • Main Entry: ↑contra … Useful english dictionary
contra account — Accounts receivable due from debtors who also have accounts payable due to them from the borrower. American Banker Glossary * * * contra account contra account ➔ account1 * * * contra account UK US noun [C] ► ACCOUNTING in a company s double… … Financial and business terms
Contra Account — An account on the balance sheet of a corporation or entity that offsets the balance of a related and corresponding account. An example of a contra account would be accumulated amortization. This contra asset account credits the amortization… … Investment dictionary
contra account — A *general ledger *account that *offsets another account. For example, *allowances for bad debts are recorded in contra accounts in relation to *accounts receivable … Auditor's dictionary
contra account — /ˈkɒntrə əˌkaʊnt/ (say kontruh uh.kawnt) noun an account that accumulates data and is deducted from another account, such as accumulated depreciation which is offset against plant and equipment … Australian-English dictionary
contra account — / kɒntrə əˌkaυnt/ noun an account which offsets another account, e.g. where a company’s supplier is not only a creditor in that company’s books but also a debtor because it has purchased goods on credit … Marketing dictionary in english
contra account — / kɒntrə əˌkaυnt/ noun an account which offsets another account, e.g. where a company’s supplier is not only a creditor in that com pany’s books but also a debtor because it has purchased goods on credit … Dictionary of banking and finance
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
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
Контрсчет (CONTRA ACCOUNT) — Счет, связанный с другим счетом и регулирующий его сальдо. Например, счет «Накопленной амортизации» является контрсчетом к счету «Основные средства», «Резервы по сомнительным долгам» к «Расчетам с дебиторами и кредиторами», «Скидки» к «Продажам» … Словарь терминов по управленческому учету
account — a record of a business transaction. When you buy something on credit, the company you are dealing with sets up an account . This means it sets up a record of what you buy and what you pay. You will do the same thing with any customers to whom you … Financial and business terms
