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Контрсчет
| Глоссарий экономических терминов |
Счет, чей остаток вычитается из соответствующего основного счета в финансовых отчетах; например счет накопленного взноса.
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Contra account, английский
- An account used to reduce an asset or a liability to its current value.
- Контрсчет
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Contributed surplus, английский
Total assets minus the sum of total liabilities, the par value of issued stock, and retained earnings. contributed surplus identifies the portion of a company`s income that comes from non-operational sources, or the portion of total profit other than profit earned through operations. one example of contributed surplus is the income a company receives from selling shares above their stated par value. see: retained earnings, capital surplus
Contra account, английский
- An account used to reduce an asset or a liability to its current value.
- Контрсчет
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