en

interim account

1

Terminological databases

EKI terminibaas Esterm

ID 701071 Last modified 30.12.2004
View dataset
View dataset
Domain EU financing - EU budgetpublic finances
suspense account preferred
interim account
  • an account for the temporary entry of charges or credits, pending determination of their ultimate disposition
Good to know
  • FI: väliaikaistili [EUR] [T30274]; järjestelytili [T30310]; memoriaalitili [T70903] DE: Verwahrkonto [EUR] [T30274]; besondere Verbuchungsstelle [EUR] [T30310]; Zwischenkonto [T70903] FR: compte d'ordre [EUR] [T30310] [T70903]; comptes prévus dans le plan comptable permettant de suivre les opérations de réemploi tant en recettes qu'en dépenses [EUR]; compte d'attente [EUR] [T30274]; compte destiné e enregistrer les opérations qui, au moment de leur comptabilisation,ne peuvent etre imputées de facon certaine a un compte déterminé [EUR]
vahekonto
suspense account preferred
Usage examples
  • The accounting plan shall include suspense accounts in order to record the re-use of sums in respect of revenue and of expenditure.
  • In accordance with Article 45 (3), the authorizing officer and the financial controller must be informed as soon as possible of each payment received. Where no recovery order has been made out pursuant to Article 45 in respect of a payment received, the amount in question shall be immediately credited to a suspense account in the general accounts and the competent authorizing officer should initiate the procedure for establishing the debt and make out the necessary recovery order with a view to booking the revenue to the budget. Any sum credited to such a suspense account which is found to have been unduly paid shall be repaid as soon as possible.
  • For each borrowing and lending operation the EMI shall open the following accounts in its books: ... a memorandum account, "Community liabilities in respect of the Community borrowing operation", divided where applicable into sub-accounts corresponding to the individual creditors in respect of the borrowing arrangements
interim account

Word forms not available

Etymology not available

Related words not available

Search the same word

in the EU's IATE term base

Web examples

Online Language Learning Tool SkELL allows users to search for phrases in sentences, collocates and similar words. These examples have been automatically selected and may contain errors.
Skell logo