Книга: ACCOUNTS «Accountants ?handbook? 5ed»

Производитель: "Неизвестный"

Accountants ?handbook? 5ed ISBN:9780471065180

Издательство: "Неизвестный" (1977)

ISBN: 9780471065180

accounts

accounts: USA

Except as used in "account for", defined in the UCC as a right to payment of a monetary obligation, whether or not earned by performance:

• For property that has been or is to be sold, leased, licensed, assigned, or otherwise disposed of.

• For services rendered or to be rendered.

• For a policy of insurance issued or to be issued.

• For a secondary obligation incurred or to be incurred.

• For energy provided or to be provided.

• For the use or hire of a vessel under a charter or other contract.

• Arising out of the use of a credit or charge card or information contained on or for use with the card.

• As winnings in a lottery or other game of chance operated or sponsored by a state, governmental unit of a State, or person licensed or authorized to operate the game by a State or governmental unit of a State.

The term includes health-care-insurance receivables.

The term does not include:

• Rights to payment evidenced by chattel paper or an instrument.

• commercial tort claims.

• deposit accounts.

• investment property.

• letter-of-credit rights or letters of credit,

• Rights to payment for money or funds advanced or sold, other than rights arising out of the use of a credit or charge card or information contained on for the use with the card (UCC §9-102(a)(2)).

An account is an asset type over which an entity can grant a security interest under Article 9 of the UCC.

Источник: accounts

accounts — index budget, finance, ledger Burton s Legal Thesaurus. William C. Burton. 2006 accounts … Law dictionary
accounts — A category of personal property defined by Article 9 of the UCC. Under the pre 2000 version of Article 9, an account is a right to receive payment for goods sold or leased, or for services rendered, where these rights are not evidenced by an… … Financial and business terms
Accounts — (Roget s Thesaurus) < N PARAG:Accounts >N GRP: N 1 Sgm: N 1 accounts accounts accompts| =>! Sgm: N 1 commercial arithmetic commercial arithmetic monetary arithmetic Sgm: N 1 statistics statistics &c.(numeration) 85 Sgm: N 1 money matters … English dictionary for students
accounts — n. books 1) to keep accounts record of transactions 2) accounts payable; receivable differences 3) to settle, square accounts * * * square accounts accounts receivable ( books ) to keep accounts [ differences ] to settle accounts [ record of… … Combinatory dictionary
accounts — 1) The profit and loss account, balance sheet, and cash flow statements of a company. See: annual accounts, published accounts See also: financial statements 2) See: books of account … Accounting dictionary
accounts — 1) The profit and loss account, balance sheet, and cash flow statements of a company. See annual accounts 2) See account; books of account … Big dictionary of business and management