contra account

contra account
/ˈkɒntrə əˌkaʊnt/ (say 'kontruh uh.kawnt)

noun
an account that accumulates data and is deducted from another account, such as accumulated depreciation which is offset against plant and equipment.

Australian English dictionary. 2014.

См. также в других словарях:

  • contra account — noun (bookkeeping) An account in which items are held in suspense pending settlement or definitive classification • • • Main Entry: ↑contra …   Useful english dictionary

  • contra account — Accounts receivable due from debtors who also have accounts payable due to them from the borrower. American Banker Glossary * * * contra account contra account ➔ account1 * * * contra account UK US noun [C] ► ACCOUNTING in a company s double… …   Financial and business terms

  • Contra Account — An account on the balance sheet of a corporation or entity that offsets the balance of a related and corresponding account. An example of a contra account would be accumulated amortization. This contra asset account credits the amortization… …   Investment dictionary

  • contra account — A *general ledger *account that *offsets another account. For example, *allowances for bad debts are recorded in contra accounts in relation to *accounts receivable …   Auditor's dictionary

  • contra account — / kɒntrə əˌkaυnt/ noun an account which offsets another account, e.g. where a company’s supplier is not only a creditor in that company’s books but also a debtor because it has purchased goods on credit …   Marketing dictionary in english

  • contra account — / kɒntrə əˌkaυnt/ noun an account which offsets another account, e.g. where a company’s supplier is not only a creditor in that com pany’s books but also a debtor because it has purchased goods on credit …   Dictionary of banking and finance

  • contra account — An account which serves to reduce the gross valuation of an asset, also known as a valuation allowance. For example, accumulated depreciation serves as a valuation allowance for machinery and equipment. Contrast with adjunct account, above …   Black's law dictionary

  • contra account — An account which serves to reduce the gross valuation of an asset, also known as a valuation allowance. For example, accumulated depreciation serves as a valuation allowance for machinery and equipment. Contrast with adjunct account, above …   Black's law dictionary

  • Контрсчет (CONTRA ACCOUNT)  — Счет, связанный с другим счетом и регулирующий его сальдо. Например, счет «Накопленной амортизации» является контрсчетом к счету «Основные средства», «Резервы по сомнительным долгам» к «Расчетам с дебиторами и кредиторами», «Скидки» к «Продажам» …   Словарь терминов по управленческому учету

  • account — a record of a business transaction. When you buy something on credit, the company you are dealing with sets up an account . This means it sets up a record of what you buy and what you pay. You will do the same thing with any customers to whom you …   Financial and business terms


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