preliminary expenses

preliminary expenses
Expenses incurred in the setting up of a company, for example the cost of issuing shares. These expenses may be written off to the share premium account.

Accounting dictionary. 2014.

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  • УЧРЕДИТЕЛЬСКИЕ РАСХОДЫ — (preliminary expenses) Затраты на основание компании. Включают стоимость выпуска проспекта (prospectus), эмиссии акций и рекламы их размещения. Бизнес. Толковый словарь. М.: ИНФРА М , Издательство Весь Мир . Грэхэм Бетс, Барри Брайндли, С.… …   Словарь бизнес-терминов

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