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пасивни временски разграничувања и одложени приходи

Accounting apportionment items entered on the liabilities side of the balance sheet, such as income already received during the past financial year but relating to the new financial year, or expenses incurred during the past year but not payable until the following year. Opposite of accrued income and prepaid expenses. See also liabilities.

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  • Category: Investment banking
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