summary account - traduction vers Anglais
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summary account - traduction vers Anglais

Trust account; Custodial Account

summary account      

бухгалтерский учет

итоговый [суммирующий, общий, обобщенный] счет (счет, на который заносится информация с других взаимосвязанных счетов, для того чтобы иметь возможность увидеть итоговые данные сразу по всем взаимосвязанным счетам; сальдо (остаток) на данном счете представляет собой сумму остатков на включенных в него счетах)

Смотрите также

account; balance; income summary

summary account      
краткий отчёт
summary account      
краткий отчет

Définition

checking account
(checking accounts)
A checking account is a personal bank account which you can take money out of at any time using your cheque book or cash card. (AM; in BRIT, usually use current account
)
N-COUNT

Wikipédia

Custodial account

A custodial account is a financial account (such as a bank account, a trust fund or a brokerage account) set up for the benefit of a beneficiary, and administered by a responsible person, known as a legal guardian or custodian, who has a fiduciary obligation to the beneficiary.

Custodial accounts come in a number of forms, one being an account set up for a minor, since the minor is under the legal age of majority. The custodian is often the minor's parent. In the U.S., this type of account is often structured as a Coverdell ESA, allowing for tax-advantaged treatment of educational expenses. Another form is a trust account owned by an individual or institution, managed by a named party for purposes of rapid distribution of funds in that account. This is commonly used for petty cash, or for transactions that have very limited and clearly defined payees and transaction types. For example, law firm accounting includes trust accounts for disbursing funds entrusted to the law firm by each client for the client's benefit.

Traduction de &#39summary account&#39 en Russe