subsidiary account

subsidiary account
вспомогательный счет; субсчет
счет, составляющий часть какого-либо основного счета
см. master account

Англо-русский словарь терминов по депозитарному хранению и клирингу. . 2002-2009.

Смотреть что такое "subsidiary account" в других словарях:

  • subsidiary account — See zero balance account ( ZBA) …   Financial and business terms

  • Subsidiary account number two — (SAN 2)   An ISO term. The assigned number that identifies the second optional subsidiary account identification held in addition to the primary account number (PAN) and the subsidiary account number one (SAN 1) …   International financial encyclopaedia

  • Subsidiary account number one — (SAN 1)   An ISO term. The assigned number that identifies the first optional subsidiary account identification held in addition to the primary account number (PAN) …   International financial encyclopaedia

  • First subsidiary account number —   An ISO term. See preferred term Subsidiary account number one …   International financial encyclopaedia

  • account book — noun a record in which commercial accounts are recorded they got a subpoena to examine our books • Syn: ↑ledger, ↑leger, ↑book of account, ↑book • Hypernyms: ↑record • Hyponyms …   Useful english dictionary

  • subsidiary ledger — noun details of an account supporting the amount stated in the general ledger • Hypernyms: ↑ledger, ↑leger, ↑account book, ↑book of account, ↑book * * * noun : a ledger which is supplementary to a controlling account in a general ledger and in… …   Useful english dictionary

  • subsidiary ledger — A group of *accounts used to support a main *general ledger account. Typically, *transaction intensive accounts like *accounts receivable, *accounts payable, and *petty cash expenses are recorded in subsidiary ledgers, the totals of which are… …   Auditor's dictionary

  • subsidiary ledger — (in accounting) a ledger containing a group of detailed and related accounts the total of which is summarized in the control account. * * * …   Universalium

  • zero-balance account — ( ZBA) A cash management service offered by banks. A bank checking account that can accept deposits and/or make disbursements but that is always maintained at a zero balance. The zero balance is maintained by transferring just enough funds from… …   Financial and business terms

  • Controlling account — In accounting, the controlling account (UK: control account; also known as adjustment account[1]) is an account in the general ledger for which a corresponding subsidiary ledger has been created. The subsidiary ledger allows for tracking… …   Wikipedia

  • control account — ➔ account * * * control account UK US noun [C] (also controlling account, also adjustment account) ACCOUNTING ► a main record that shows the total amounts of all the accounts listed in a subsidiary ledger (= detailed records from several… …   Financial and business terms

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