real account - translation to russian
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real account - translation to russian

AMOUNTS ADDED OR SUBTRACTED TO ACCOUNT LEDGERS
Credit (accounting); Debits; Debit; Credits and Debits; Credits and debits; Debit and credit; Debits and Credits; T account; Contra-accounts; Contra account; Contra-asset; Contra-liability; Contra-equity; Contra-account; Debit (accounting); Debits & credits; T accounts; Credit and debit; Nominal account; Real account; Property account

real account         

общая лексика

(счет, где отражаются некоторые виды имущества (земля, здания и сооружения, машины и оборудование, запасы, вложения в ценные бумаги), в отличие от номинального счета, на котором отражаются текущие операции (продажи, расходы на бензин, доход в виде дисконта и пр.); данное различие в настоящее время вышло из употребления, оба вида счетов ведутся в одной и той же бухгалтерской книге, которая обычно называется номинальной бухгалтерской книгой)

бухгалтерский учет

реальный счет

real account         
1) реальный счёт (не закрываемый по истечении отчётного периода)
2) активный счёт
3) статья (бухгалтерского) баланса
contra account         

бухгалтерский учет

контрсчет

контрарный счет (балансирующий счет, на котором накапливаются средства для последующего вычитания из суммы основного счета (напр., счет амортизации, резервы на покрытие сомнительных долгов); избавляет от необходимости постоянных вычетов; используется для регулирования счета как по отдельным операциям, так и для уточнения оценки отдельных объектов актива)

синоним

absorption account; adjunct account; contra-asset account; offset account

Смотрите также

accumulated depreciation; allowance for doubtful accounts; account; contra entry

Definition

ЗАСТРОЙЩИК
тот, кто строит или построил для себя дом, строение на отведенном участке.
Коллектив застройщиков. Завод-з.

Wikipedia

Debits and credits

Debits and credits in double-entry bookkeeping are entries made in account ledgers to record changes in value resulting from business transactions. A debit entry in an account represents a transfer of value to that account, and a credit entry represents a transfer from the account. Each transaction transfers value from credited accounts to debited accounts. For example, a tenant who writes a rent cheque to a landlord would enter a credit for the bank account on which the cheque is drawn, and a debit in a rent expense account. Similarly, the landlord would enter a credit in the rent income account associated with the tenant and a debit for the bank account where the cheque is deposited.

Debits and credits are traditionally distinguished by writing the transfer amounts in separate columns of an account book. The use of separate columns simplifies calculation of the balance for the account. First the debit column is totaled, then the credit column is totaled. The account balance is calculated by subtracting the smaller total from the larger total. Only one subtraction is needed, simplifying calculations before the availability of computers.

Alternately, debits and credits can be listed in one column, indicating debits with the suffix "Dr" or writing them plain, and indicating credits with the suffix "Cr" or a minus sign. Despite the use of a minus sign, debits and credits do not correspond directly to positive and negative numbers. When the total of debits in an account exceeds the total of credits, the account is said to have a net debit balance equal to the difference; when the opposite is true, it has a net credit balance.

Debit balances are normal for asset and expense accounts, and credit balances are normal for liability, equity and revenue accounts. When a particular account has a normal balance, it is reported as a positive number, while a negative balance indicates an abnormal situation, as when a bank account is overdrawn. In some systems, negative balances are highlighted in red type.

What is the Russian for real account? Translation of &#39real account&#39 to Russian