imputed interest


imputed interest
вменённый процент

такой вид расходов, который не влечет за собой выплаты денег и соответственно не отражается в обычных учетных регистрах (accounting records)


Специализированный англо-русский словарь бухгалтерских терминов. .

Look at other dictionaries:

  • imputed interest — Used in accounting to refer to interest that has effectively been paid to a bondholder, even though no money has actually been paid. Bloomberg Financial Dictionary * * * imputed interest imputed interest ➔ interest * * * imputed interest UK US… …   Financial and business terms

  • Imputed Interest — A term used to describe interest that is considered to be paid, even through no interest payment has been made. Imputed interest is calculated based on the actual payments that are to be, but have not yet been, paid. This interest is important… …   Investment dictionary

  • imputed interest — rate of interest which is not actually paid …   English contemporary dictionary

  • Вмененный процент (IMPUTED INTEREST)  — Сумма процента, которую предполагается включить в номинальную стоимость векселя к оплате, когда этот вексель не обеспечивает явный процент, либо обеспечивает процент, ставка которого ниже рыночного. Внеоборотные активы (Noncurrent Assets; Fixed… …   Словарь терминов по управленческому учету

  • interest — The most general term that can be employed to denote a right, claim, title, or legal share in something. In its application to real estate or things real, it is frequently used in connection with the terms estate, right, and title. More… …   Black's law dictionary

  • interest — The most general term that can be employed to denote a right, claim, title, or legal share in something. In its application to real estate or things real, it is frequently used in connection with the terms estate, right, and title. More… …   Black's law dictionary

  • interest — the cost of borrowing money. Glossary of Business Terms What is paid to a lender for the use of his money and includes compensation to the lender for three factors: 1) Time value of money (lender s rate) the value of today s dollar is more than… …   Financial and business terms

  • Interest — The price paid for borrowing money. It is expressed as a percentage rate over a period of time and reflects the rate of exchange of present consumption for future consumption. Also, a share or title in property. The New York Times Financial… …   Financial and business terms

  • Imputed Cost — A cost that is incurred by virtue of using an asset instead of investing it or undertaking an alternative course of action. An imputed cost is an invisible cost that is not incurred directly, as opposed to an explicit cost, which is incurred… …   Investment dictionary

  • Imputed costs — Expenses not incurred directly, but actually borne. For example, a person who owns a home debt free has an imputed rent expense equal to the amount of interest that could be earned on the proceeds from the sale of the home if the home were… …   Wikipedia

  • Home mortgage interest deduction — Taxation An aspect of fiscal policy …   Wikipedia