Gaois

Similar terms:

This is a static copy of data that is exported from IATE on an occasional basis. It should not be assumed that information provided about an entry here will always correspond to the current version of the entry in IATE. That current version can be checked by clicking on the link on the upper right hand side of each entry. More information »

1 result

  1. BUSINESS AND COMPETITION|accounting · FINANCE|financial institutions and credit|credit policy|cost of borrowing

    #639687

    IATE #2234227
    úschaiteachas Reference "Comhairle-GA bunaithe ar an téarma gaolmhar [ IATE:1239675 ]"
    ga
    caiteachas ar ús Reference "Rialachán (AE) Uimh. 549/2013 ó Pharlaimint na hEorpa agus ón gComhairle maidir leis an gcóras Eorpach cuntas náisiúnta agus réigiúnach san Aontas Eorpach"
    ga
    Context 'Déantar caiteachas úis a choigeartú i leith FISIM i staidreamh airgeadais an rialtais bunaithe ar CCE.' Reference "Rialachán (AE) Uimh. 549/2013 ó Pharlaimint na hEorpa agus ón gComhairle maidir leis an gcóras Eorpach cuntas náisiúnta agus réigiúnach san Aontas Eorpach"
    Zinsausgaben
    de
    Comment "Allgemeine Benennung. In Buchhaltung und Bilanzierung wird die Benennung Zinsaufwand verwendet"
    interest expenditure
    en
    Definition amounts paid for the use of borrowed money Reference "United States Census Bureau > Our Surveys & Programs > Annual Survey of State and Local Government Finances > About Annual Survey of State and Local Government Finances > Annual Survey of State and Local Government Finances Glossary (17.6.2020)"
    Comment "Not to be confused with interest payment, which is specific to one particular borrowing and one specific payment period.Not to be confused with interest expense.Expenditure corresponds to the costs of an enterprise in a period, but is not restricted to those used up in that period,1 whereas expenses correspond to the resources which have been used up in a specific financial period.2 For example, capital expenditure (on fixed assets) becomes an expense when an accountant charges it to the profit and loss account as depreciation over a set number of years.3"
    dépense en intérêts
    fr
    Definition montant versé en tant que rémunération pour l'usage des fonds empruntés Reference Conseil-FR, d'après: - Lexique de comptabilité - 8e édition, août 2015, Pierre Lassègue, Frédérique Déjean, Marie-Astrid Le Theule, Dunod - Dictionnaire de la comptabilité et de la gestion financière anglais-français, 2e édition, 2004, Louis Ménard, FCA et collaborateurs, Dunod
    Comment "À ne pas confondre avec la charge d'intérêts. En comptabilité, la dépense est l'exécution matérielle de la charge, mais peut être répartie entre les charges de plusieurs exercices, alors que la charge est l'imputation à un exercice déterminé d'une dépense (cf. le lexique et le dictionnaire susmentionnés)."