memorandum account

memorandum account
позабалансовий рахунок; забалансовий рахунок; меморіальний рахунок

The English-Ukrainian Dictionary. Economics, Finance, Banking, Investmentss, Bank Loans. . 2002.

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Смотреть что такое "memorandum account" в других словарях:

  • memorandum account — memorandumo sąskaita statusas T sritis Gynyba apibrėžtis Paprastai prie balanso pridedama einamoji sąskaita, skirta viešojo sektoriaus suteiktoms paslaugoms registruoti. atitikmenys: angl. memorandum account šaltinis NATO mokymų ir pratybų… …   Lithuanian dictionary (lietuvių žodynas)

  • memorandum account — A record of transactions for an *asset, liability, or area of *revenue or *expenditure that is kept separate from a system of *double entry bookkeeping. Memorandum accounts serve as reference sources for, among other things, *obsolete fixed… …   Auditor's dictionary

  • Special Memorandum Account - SMA — A special account where excess margin generated from a client s margin account is deposited. Also known as special miscellaneous account . The purpose of an SMA is to lock in any gains realized in a client s margin account. Consider the situation …   Investment dictionary

  • Cash Memorandum Account — abbr CMA This is a record of each CREST Member s payment obligations. These accounts do not represent cash, but rather instructions to members payment banks to transfer funds at the end of the day. This is settlement on the business day following …   Financial and business terms

  • account — 1. A record of financial transactions within a *general ledger for an individual *asset or liability, or for an area of *revenue or *expenditure. Normally expressed in monetary terms, accounts are the recording mechanisms through which the… …   Auditor's dictionary

  • credit memorandum — noun : a document issued by a seller as confirmation to a customer that a credit adjustment has been made to his account (as for merchandise returned or for errors) * * * a memorandum issued to an account allowing a credit or reducing a debit,… …   Useful english dictionary

  • Debit Memorandum — 1. A document given to an account holder which states that the account balance has been decreased as a result of factors other than a cash withdrawal or a written check being cashed in. Debit memorandums can arise as a result of bank service… …   Investment dictionary

  • credit memorandum — a memorandum issued to an account allowing a credit or reducing a debit, esp. one posted to a customer s account. Also called credit memo, credit slip. * * * …   Universalium

  • Book account — Book Book (b[oo^]k), n. [OE. book, bok, AS. b[=o]c; akin to Goth. b[=o]ka a letter, in pl. book, writing, Icel. b[=o]k, Sw. bok, Dan. bog, OS. b[=o]k, D. boek, OHG. puoh, G. buch; and fr. AS. b[=o]c, b[=e]ce, beech; because the ancient Saxons and …   The Collaborative International Dictionary of English

  • credit memorandum — A document used by a seller to inform a buyer that the buyer s account receivable is being credited (reduced) because of errors, returns, or allowances …   Black's law dictionary

  • credit memorandum — A document used by a seller to inform a buyer that the buyer s account receivable is being credited (reduced) because of errors, returns, or allowances …   Black's law dictionary


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