контрпассивный счет
English translation: contra-liability account
| 12:53 Oct 30, 2006 |
| Russian to English translations [PRO] Bus/Financial - Accounting | |||||||
|---|---|---|---|---|---|---|---|
|
| ||||||
|  Selected response from: Zamira B. United Kingdom Local time: 22:00 | ||||||
Grading comment
| |||||||
| Summary of answers provided | ||||
|---|---|---|---|---|
| 4 +3 | contra-liability account |
| ||
| 3 +1 | matching liability account |
|
Answers
1 hr confidence: 
peer agreement (net): +1
peer agreement (net): +1matching liability account Explanation: The use of this term in this context in Russian is wrong. According to many glossaries on the web, including Zamira's link, the contra-liability account is an account among assets to offset a liability. The question is about a normal liability account that shows the face value of shared issued. They should have said "на соответствующем пассивном счете" -------------------------------------------------- Note added at 3 hrs (2006-10-30 16:47:48 GMT) -------------------------------------------------- Zamira, "контр" means one offsets the other -- cash that they received as charter capital is shown as an asset/актив, and the same amount is shown as пассив (strictly speaking it is not a liability but an equity item). Thus they match each other as it is always done in "double accountancy," but there is no reason to call it контрпассивный, which is a more special case for adjustment of liability amounts. контрпассивный is an account among assets (this is mentioned in some of its definitions), which is not the case for the account in question. If you really want to figure it out, find Номинальная стоимость выпущенных акций in the Russian план счетов, and you will see that they do not call it контрпассивный. It is a normal account that always exists in a joint-stock company's balance sheet. |
| |
| Login to enter a peer comment (or grade) | ||
5 mins confidence: peer agreement (net): +3
peer agreement (net): +3contra-liability account Explanation: - -------------------------------------------------- Note added at 6 mins (2006-10-30 13:00:29 GMT) -------------------------------------------------- contra account DefinitionA contra-liability account has a debit balance and offsets the credit balance of the corresponding liability. Related Terms ... www.investorwords.com/5476/contra_account.html - 22k -------------------------------------------------- Note added at 8 mins (2006-10-30 13:01:42 GMT) -------------------------------------------------- Глоссарий переводов в паре русский -> английский (в области ...контрактивный/контрпассивный счет · contra-asset/contra-liability account ... Эти переводчики обеспечивают перевод сайта ProZ.com на русский язык ... rus.proz.com/glossary-translations/russian-to-english-translations/1 - 63k -------------------------------------------------- Note added at 16 час (2006-10-31 05:52:36 GMT) -------------------------------------------------- Simon, sorry about misleading you earlier, a05 is of course right. According to the Uzbek chart of accounts (which is pretty similar to international and Russian charts) issue of the shares would look as following: Dt "Задолженность учредителей по взносам в Уставный фонд" Ct "Счета учета уставного капитала" When shares have been sold to register the paid-in capital: Dt "Расчетный счет / касса" for transfers/ physical cash respectively Ct "Задолженность учредителей по взносам в Уставный фонд" They also keep analytical subaccounts under "Счета учета основного капитала" to show separately paid-in part of the capital etc. Dt subaccount "shares issued" Ct subaccount "shares paid-in". I believe the context is about the very first entry. -------------------------------------------------- Note added at 17 час (2006-10-31 05:59:32 GMT) -------------------------------------------------- An example of контрактивный счет would be "Depreciation of fixed assets". On the asset side there is a major asset account "Fixed assets". Below the depreciation account will follow to give the depreciated fixed assets. |
| |
Grading comment
| ||
