- deferred credit UK US noun [C] (also deferred income [U], also deferred revenue [U])► ACCOUNTING money that has been received by a business but has not yet been shown in the accounts as income, for example, payment in advance for goods that have not yet been provided: »
A grant aiding the purchase of a fixed asset can be treated either as a deduction from cost or as a deferred credit.
Financial and business terms. 2012.
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deferred credit — deferred income; = deferred liability Income received or recorded before it is earned, under the accruals concept. The income will not be included in the profit and loss account of the period but will be carried forward on the balance sheet until … Accounting dictionary
deferred credit — or deferred income Fin revenue received but not yet reported as income in the profit and loss account, for example, payment for goods to be delivered or services provided at a later date, or government grants received for the purchase of assets.… … The ultimate business dictionary
deferred credit — deferred liability Income received or recorded before it is earned, under the accruals concept The income will not be included in the profit and loss account of the period but will be carried forward on the balance sheet until it is matched with… … Big dictionary of business and management
Deferred Credit — Income that is received by a business but not immediately reported as income. Typically, this is done on income that is not fully earned and, consequently, has yet to be matched with a related expense. Such items include consulting fees,… … Investment dictionary
deferred credit — noun or deferred income or deferred liability : income received but not yet earned * * * deferred credit noun (bookkeeping) An item on a balance sheet denoting a value that will flow into a future period s profit and loss account instead of the… … Useful english dictionary
Отложенные доходы, Доходы будущих периодов (DEFERRED CREDIT, UNEARNED REVENUES) — Доходы будущих периодов доходы, полученные (начисленные) в отчетном периоде, но относящиеся к будущим отчетным периодам, а также предстоящие поступления задолженности по недостачам, выявленным в отчетном периоде за прошлые годы, и разницах между… … Словарь терминов по управленческому учету
deferred income — ➔ income * * * deferred income UK US noun [U] ► ACCOUNTING DEFERRED CREDIT(Cf. ↑deferred credit) … Financial and business terms
deferred income — deferred credit or deferred income Fin revenue received but not yet reported as income in the profit and loss account, for example, payment for goods to be delivered or services provided at a later date, or government grants received for the… … The ultimate business dictionary
credit transactions — In the context of directors loans a hire purchase or conditional sale agreement, a lease or hire agreement or the supply of goods or services on deferred credit terms (Section 330 344 Companies Act 1985). Easyform Glossary of Law Terms. UK law… … Law dictionary
credit — an entry made on the right hand side of an account and indicating a gain to a liability, owner s equity or revenue account. Glossary of Business Terms money loaned. Bloomberg Financial Dictionary * * * ▪ I. credit cred‧it 1 [ˈkredt] noun 1.… … Financial and business terms