- liability accounts
- счета кредиторской задолженности
в узком смысле - счета пассивов
Специализированный англо-русский словарь бухгалтерских терминов. А. В. Чмель, А. В. Андрюшин.
liability accounts
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Forward liability accounts — Accounts which contain all liability accounts resulting from transactions with a future value or start date as well as their contra accounts … International financial encyclopaedia
liability — 1) In the broad legal sense, responsibility or obligation. For example, a person is liable to pay his debts, under the law; 2) In accounting, any debt owed by an individual or organization. Current, or short term, liabilities are those to be paid … Financial and business terms
Liability — A financial obligation, or the cash outlay that must be made at a specific time to satisfy the contractual terms of such an obligation. The New York Times Financial Glossary * * * liability li‧a‧bil‧i‧ty [ˌlaɪəˈbɪlti] noun liabilities PLURALFORM … Financial and business terms
liability — The word is a broad legal term. Mayfield v. First Nat. Bank of Chattanooga, Tenn., C.C.A.Tenn., 137 F.2d 1013, 1019. It has been referred to as of the most comprehensive significance, including almost every character of hazard or responsibility,… … Black's law dictionary
liability — The word is a broad legal term. Mayfield v. First Nat. Bank of Chattanooga, Tenn., C.C.A.Tenn., 137 F.2d 1013, 1019. It has been referred to as of the most comprehensive significance, including almost every character of hazard or responsibility,… … Black's law dictionary
Accounts payable — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
Liability — A company s legal debts or obligations that arise during the course of business operations. Liabilities are settled over time through the transfer of economic benefits including money, goods or services. Recorded on the balance sheet (right side) … Investment dictionary
liability — Synonyms and related words: a thing for, accountability, accountableness, accounts payable, accounts receivable, affinity, amenability, amount due, answerability, answerableness, aptitude, aptness, arrearage, arrears, bad debts, barrier, bent,… … Moby Thesaurus
accounts payable — *Short term, invoiced liabilities owed for the supply of goods or services. Accounts payable balances are classified as a *current liability in the *balance sheet. Further reading: Banks (2001) … Auditor's dictionary
Chart of accounts — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
Online Copyright Infringement Liability Limitation Act — OCILLA redirects here. For the town in Georgia, United States, see Ocilla, Georgia. Online Copyright Infringement Liability Limitation Act Full title To amend title 17, United States Code, to implement the World Intellectual Property Organization … Wikipedia
