prepaid expenses - определение. Что такое prepaid expenses
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Что (кто) такое prepaid expenses - определение

TERM IN ACCOUNTING
Prepaid expense; Deferred expense; Prepaid expenses; Prepaid Expense; Deferred liability; Deferred charge
Найдено результатов: 106
deferral         
Waiting for quiet on the Ethernet.
deferral         
(deferrals)
Deferral means the same as deferment
.
N-VAR
Deferral         
A deferral, in accrual accounting, is any account where the income or expense is not recognised until a future date (accounting period), e.g.
Prepaid telephone call         
Pre-pay; Prepaid telephone calls
Prepaid telephone calls are a popular way of making telephone calls which allow the caller to control spending without making a commitment with the telephone company.
History of prepaid mobile phones         
ASPECT OF HISTORY
History of the prepaid mobile phone; History of the prepay mobile phones; History of prepay mobile phones
The history of the prepaid mobile phone began in the 1990s when mobile phone operators sought to expand their market reach. Up until this point, mobile phone services were exclusively offered on a postpaid basis (contract-based), which excluded individuals with poor credit ratings and minors under the age of 18 (the typical age of contractual.
top up         
  • Typical sign showing where top-ups can be made.
"PAY-AS-YOU-GO" MOBILE PHONE SERVICE
Pay as you go(phone); Prepaid cellular; Prepaid wireless service; Prepaid wireless; Prepaid cellular phone; Prepaid cellular telephone; Prepaid cellular service; Prepaid wireless phone; Prepaid wireless telephone; Prepaid mobile telephone; Prepaid mobile; Prepaid mobile service; Prepaid cellphone; Prepaid cellular plan; Pay as you talk; Pay As You Go (phone); Pay as you go (phone); Prepaid Mobile Phone; Pay as you go SIM; Go phone; Top up; Burner phone; Mobile phone top-up; Prepaid mobile phones; Prepaid cell phone; Burner phones; Disposable phone numbers; Airtime (mobile phone); Air time (mobile phone); Prepay mobile phone; Pay-as-you-go mobile phone
If you top something up, you make it full again when part of it has been used. (mainly BRIT)
We topped up the water tanks...
He topped her glass up after complaining she was a slow drinker.
PHRASAL VERB: V P n (not pron), V n P
see also top-up
Prepaid mobile phone         
  • Typical sign showing where top-ups can be made.
"PAY-AS-YOU-GO" MOBILE PHONE SERVICE
Pay as you go(phone); Prepaid cellular; Prepaid wireless service; Prepaid wireless; Prepaid cellular phone; Prepaid cellular telephone; Prepaid cellular service; Prepaid wireless phone; Prepaid wireless telephone; Prepaid mobile telephone; Prepaid mobile; Prepaid mobile service; Prepaid cellphone; Prepaid cellular plan; Pay as you talk; Pay As You Go (phone); Pay as you go (phone); Prepaid Mobile Phone; Pay as you go SIM; Go phone; Top up; Burner phone; Mobile phone top-up; Prepaid mobile phones; Prepaid cell phone; Burner phones; Disposable phone numbers; Airtime (mobile phone); Air time (mobile phone); Prepay mobile phone; Pay-as-you-go mobile phone
A prepaid mobile device, also known as a, pay-as-you-go (PAYG), pay-as-you-talk, pay and go, go-phone, prepay or burner phone, is a mobile device such as a phone for which credit is purchased in advance of service use. The purchased credit is used to pay for telecommunications services at the point the service is accessed or consumed.
United Kingdom parliamentary expenses scandal         
  • [[Heather Brooke]] in May 2012
2009 MAJOR BRITISH POLITICAL SCANDAL
Expenses controversy; Expenses controversies; MPs expenses controversy; MPs' expenses; MPs expenses; MPs' Expenses controversies; MPs' expenses controversy; MPs expenses scandal; MPs' expenses scandal; MPs' expenses controversies; MPs expenses row; MPs' expenses row; MP's expenses row; Expenses row; British Parliamentary expenses row; British Parliamentary expenses controversy; Westminster expenses scandal; British Parliamentary expenses scandal; British MPs expenses scandal; 2009 British Parliamentary expenses controversy; 2009 British Parliamentary expenses scandal; 2009 MPs expenses scandal; John Wick (whistleblower); UK parliamentary expenses scandal; Disclosure of expenses of British Members of Parliament; United Kingdom Parliamentary Expenses Scandal; Expenses of Members of the United Kingdom Parliament scandal; 2009 United Kingdom parliamentary crisis; Disclosure of expenses of Members of the United Kingdom Parliament; MP expenses row; MP expenses scandal; UK expenses scandal; 2009 United Kingdom Parliamentary expenses scandal; The United Kingdom Parliamentary expenses scandal; The Rotten Parliament; Rotten Parliament; Parliamentary expenses; United Kingdom Parliamentary expenses scandal; British Parliament expenses scandal; 2009 expenses scandal; Expenses scandal (UK); British parliamentary expenses scandal
The United Kingdom parliamentary expenses scandal was a major political scandal that emerged in 2009, concerning expenses claims made by members of the British Parliament in both the House of Commons and the House of Lords over the previous years. The disclosure of widespread misuse of allowances and expenses permitted to Members of Parliament (MPs) aroused widespread anger among the UK public and resulted in a large number of resignations, sackings, de-selections and retirement announcements together with public apologies and the repayment of expenses.
John O'Donoghue expenses scandal         
John O'Donoghue expenses controversy
The John O'Donoghue expenses scandal saw former Ceann Comhairle John O'Donoghue pursued by various allegations over his expenses claims in Ireland's Sunday newspapers over several months in 2009. He spent €250,000 in his time as Ceann Comhairle and €550,000 in his time as Minister for Arts, Sport and Tourism.
Members' Expenses Committee         
UK HOUSE OF COMMONS PARLIAMENTARY SELECT COMMITTEE
Committee on Members' Allowances; Members' Allowances Committee
The Members' Expenses Committee, until July 2011 called the Members' Allowances Committee, was a select committee of the British House of Commons, the lower house of the United Kingdom Parliament. The committee advises the Members Estimates Committee and the Leader of the House of Commons on any potential developments in the allowances system for members of the Commons.

Википедия

Deferral

A deferral, in accrual accounting, is any account where the income or expense is not recognised until a future date (accounting period), e.g. annuities, charges, taxes, income, etc. The deferred item may be carried, dependent on type of deferral, as either an asset or liability. See also accrual.

Deferrals are the consequence of the revenue recognition principle which dictates that revenues be recognized in the period in which they occur, and the matching principle which dictates expenses to be recognized in the period in which they are incurred. Deferrals are the result of cash flows occurring before they are allowed to be recognized under accrual accounting. As a result, adjusting entries are required to reconcile a flow of cash (or rarely other non-cash items) with events that have not occurred yet as either liabilities or assets. Because of the similarity between deferrals and their corresponding accruals, they are commonly conflated.

  • Deferred expense: cash has left the company, but the event has not actually occurred yet. Prepaid expenses are the most common type. For instance, a company may purchase a year of insurance. After six months, only half of the insurance will have been 'used' with another six months of the insurance still owed to the company. Thus, the company records half of the payment as an outflow (an expense) and the other half as a receivable from the insurance company (an asset).
  • Deferred revenue: Revenue has come into the company, but the event has still not occurred – it is unearned revenue. A magazine company, for instance, may receive money for a one-year subscription. However, the company has not spent the resources in producing and delivering those magazines and thus accountants record this revenue as a liability equal to the amount of cash received. The magazine company, while now having more cash on hand, also now owes a year of magazines. The amount of each magazine that gets delivered is then taken out of liabilities and recorded as revenue during the economic period in which it actually happens, not just when the company gets paid for it.