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Accrual bond
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A bond on which interest accrues but is not paid to the investor during the time of accrual. the amount of accrued interest is added to the remaining principal of the bond and is paid at maturity.
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Lett. obbligazione ad accrual, итальянский
Titolo a reddito fisso a lungo termine, di tipo cmo (collaterized mortgage obliga-tion), per il quale il pagamento dell`interesse viene effettuato solo nel momento in cui saranno estinti tutti gli altri titoli di tipo cmo che la societa aveva precedenteme
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Accrual, английский
- The total amount of child support payments that are owed or that are late
- Накопление
- This is an entry in the accounting system to reflect costs not yet paid but owing as they relate to services or goods received.
- A method of accounting
- A method of accounting an accounting method that recognizes a company’s financial performance by recording income and expenses at the time a transaction occurs, rather than when a payment is received or an invoice is paid
Accrual accounting, английский
- Бухгалтерский учет методом начисления
- Учет по нарастающему итогу
- An accounting method that recognizes revenues when they are earned and expenses when they are incurred, regardless of when they are received or paid.
- The method of recording transactions by which revenues and expenses are reflected for the period in which they are considered to have been earned and incurred, respectively, whether or not such transactions have been settled finally by the receipt or payment of cash or its equivalent.
- Метод учета, предполагающий запись поступлений от определённого цикла экономической активности и сопутствующих этому издержек в одном отчётном периоде
Accrual accounting convention, английский
An accounting system that tries to match the recognition of revenues earned with the expenses incurred in generating those revenues. it ignores the timing of the cash flows associated with revenues and expenses.
Accrual basis, английский
- In the context of accounting, practice in which expenses and income are accounted for as if they are earned or incurred, whether or not they have been received or paid. antithesis of cash basis accounting.
- Наличная основа (снс) — основа регистрации операций в национальном счетоводстве, означающая регистрацию—учет доходов, расходов и других операций в момент осуществления этих операций или платежей
- Метод начислений (в бухгалтерских системах)
- In the context of accounting, practice in which expenses and income are accounted for as they are earned or incurred, whether or not they have been received or paid. antithesis of cash basis accounting.
Accrual basis (accrual method), английский
An accounting method whereby income and expense items are included in taxable income or expense as they are earned or incurred, rather than when they are received or paid
Accrual basis accounting, английский
- Учет по методу начисления
- An accounting method that recognizes revenues when they are earned and expenses when they are incurred, regardless of when they are received or paid.
Accrual basis of accounting, английский
Метод начисления
Accrual method, английский
- Метод приращения
- An accounting method that recognizes revenues when they are earned and expenses when they are incurred, regardless of when they are received or paid.
Accrual of expenditure, английский
Нарастание расходов
Accrual of interest, английский
Приращение процентов
Accrual tranche, английский
Accrual tranche (накопительный транш), русский
Также называется accretion bond. как правило, накопительный транш является последним траншем в cmo или в других структурированных ценных бумагах. обычно, накопительный транш длительное время не получает никаких денежных поступлений, пока все предшествующи
Accrual tranche, z-tranche, accretion bond, английский
Accrual-based accounting, английский
Accruals, английский
Проценты нарастающим итогом
Accruals and deferred income, английский
Отложенные расходы и доходы
Accruals concept, английский
Accruals method, английский
Метод учета по отгрузке
Bond, английский
- An electrical conductor complete with terminations which connects together items of equipment.
- Облигаци, долговое обязательство, ценная бумага, приносящая держателю установленный заранее доход, а также:
- Связь, соединение; металлическая перемычка
- Bonding
- Облигация, долговое обязательство, ценная бумага, прино¬сящая держателю установленный заранее доход.
- Облигация (в снс; ценная бумага, дающая ее держателю безусловное право на фиксированный денежный доход в этом случае), см obligation
- Обязательство, бонд, облигация, залог
- (1) the union of materials by adhesives
- In masonry, a in which bricks or stones are laid lengthwise; all courses are laid as hollow-masonry-unit stretchers stretcher bond stretcher laid in a wall stretchers with the vertical joints of one course falling midway between those of adjacent courses. stretcher course, stretching course a course consisting only of stretchers.
- Similar to english , but the stretchers, in alternating courses, have their joints displaced by half the length of a stretcher. english frame house in colonial america, particularly along the mid-atlantic coast in the middle and latter part of the 17th century, a timber-framed house whose construction followed the then-current traditional framing techniques
- Приформовка
- Полоса пропускания по требованию; предоставление полосы пропускания по требованию; предоставление полосы пропускания по требованию; бондинг
- Interest-bearing debt obligation to a government or entrepreneur. the rate of interest is usually fixed.
- Bonds are debt and are issued for a period of more than one year. the us government, local governments, water districts, companies and many other types of institutions sell bonds. when an investor buys bonds, he or she is lending money. the seller of the bond agrees to repay the principal amount of the loan at a specified time. interest-bearing bonds pay interest periodically.
- Облигация
- A written agreement purchased from a bonding company that guarantees a person will properly carry out a specific act, such as managing funds, showing up in court, providing good title to a piece of real estate or completing a construction project. if the person who purchased the bond fails at his or her task, the bonding company will pay the aggrieved party an amount up to the value of the bond.
- A financial transaction where the contractor deposits a defined sum of money with a third party (usually a bank) that is held in bond until the defined tasks have been satisfactorily completed.
Bond, английский
Liant / liaison chimique
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Accrued benefits, английский
- Невыплаченное накопившееся пособие
- The pension benefits earned by an employee according to the years of the employee`s service.
Accrual basis, английский
- In the context of accounting, practice in which expenses and income are accounted for as if they are earned or incurred, whether or not they have been received or paid. antithesis of cash basis accounting.
- Наличная основа (снс) — основа регистрации операций в национальном счетоводстве, означающая регистрацию—учет доходов, расходов и других операций в момент осуществления этих операций или платежей
- Метод начислений (в бухгалтерских системах)
- In the context of accounting, practice in which expenses and income are accounted for as they are earned or incurred, whether or not they have been received or paid. antithesis of cash basis accounting.
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