accrued expenses

accrued expenses
начисленные расходы

расходы (например, по заработной плате), которые были понесены, но не были оплачены на дату составления Баланса (Balance Sheet date). Также unrecorded expenses

Специализированный англо-русский словарь бухгалтерских терминов. .

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  • accrued expenses — expenses incurred during an accounting period for which payment is postponed …   English contemporary dictionary

  • accrued expense — ➔ expense * * * accrued expense UK US noun [C] (also accrued charge, also accrued cost, also accrued liability, also accrual) ACCOUNTING …   Financial and business terms

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  • accrued expense — An unpaid expense incurred and *recognized in a *financial reporting period, and recorded as a liability at the end of that period. In line with the *accruals basis of accounting, accrued expenses are matched with the accounting periods to which… …   Auditor's dictionary

  • accrued liabilities — An alternative term for *accrued expenses …   Auditor's dictionary

  • Accrued Revenue — An asset class for goods or services that have been sold or completed but that have not yet been billed and/or paid for. Accrued revenue is income that has been incurred but not received, such as monthly rent that is due in arrears, or following… …   Investment dictionary

  • Out-of-pocket expenses — are direct outlays of cash which may or may not be later reimbursed. In operating a vehicle, gasoline, parking fees and tolls are considered out of pocket expenses for the trip. Insurance, oil changes, and interest are not, because the outlay of… …   Wikipedia

  • Matching principle — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

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  • Adjusting entries — In accounting/accountancy, adjusting entries are journal entries usually made at the end of an accounting period to allocate income and expenditure to the period in which they actually occurred. The revenue recognition principle is the basis of… …   Wikipedia

  • Accrual — is derived from the verb , which describes the gathering or clustering of things together over time, as atoms, or it describes a general increase in number, as in interest. It also holds specific meanings in the contexts of accounting and payroll …   Wikipedia

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