- contra-liability account
- Бухгалтерия: контрпассивный счёт
Универсальный англо-русский словарь. Академик.ру. 2011.
contra-liability account
Смотреть что такое "contra-liability account" в других словарях:
contra liability — A liability account that normally has a debit balance. American Banker Glossary … Financial and business terms
Account — In accountancy, an account is a label used for recording and reporting a quantity of almost anything. Most often it is a record of an amount of money owned or owed by or to a particular person or entity, or allocated to a particular purpose. It… … Wikipedia
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Debits and credits — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
Bad debt — A bad debt is an amount that is written off by the business as a loss to the business and classified as an expense because the debt owed to the business is unable to be collected, and all reasonable efforts have been exhausted to collect the… … Wikipedia
unfunded pension losses — A contra equity account created under FAS 87 rules for cases in which the amount of the additional minimum pension liability exceeds the sum of unamortized prior service cost plus transition obligation. Sometimes called minimum pension liability… … Financial and business terms
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Exclusion clause — An exclusion clause is a term in a contract that seeks to restrict the rights of the parties to the contract. Exclusion clauses generally fall into one of these categories:Traditionally, the district courts have sought to limit the operation of… … Wikipedia
