vahekonto

Erialasõnastikud

ID 701071 Viimati muudetud 30.12.2004

Valdkond EU financing - EU budgetriigirahandus

vahekonto

suspense account eelistatud

interim account

memorandum account

an account for the temporary entry of charges or credits, pending determination of their ultimate disposition

Hea teada

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 eelistatud

Näited

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

memorandum account

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