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контрактивный/контрпассивный счет

English translation: contra-asset/contra-liability account

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)

Russian term or phrase:	контрактивный/контрпассивный счет
English translation:	contra-asset/contra-liability account
Entered by:	Valeria Sokovets

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11:20 Apr 19, 2006

Russian to English translations [PRO]
Bus/Financial - Accounting

Russian term or phrase: контрактивный/контрпассивный счет

пункт учетной политики об учете финансовых вложений: "Разница между фактическими затратами и номиналом (премия или дисконт) учитывается на контрактивном/контрпассивном счете к счету учета финансовых вложений в долговые ценные бумаги (58) и включается в доходы/расходы равномерно в течение срока до погашения."

Valeria Sokovets KudoZ activity Questions: 236 (none open) (3 without valid answers) Answers: 0
Local time: 15:44

contra-asset/contra-liability account

Explanation:
contra account
Definition

An account which offsets another account. A contra-asset account has a credit balance and offsets the debit balance of the corresponding asset. A contra-liability account has a debit balance and offsets the credit balance of the corresponding liability.
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http://www.investorwords.com/5476/contra_account.html