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transitorische Aktiva
account.	deferral; deferred asset; deferred charge; deferred debit; deferred expenditure; prepayments
bank.	transitory assets
econ.	deferred assets; prepaid expense (Ausgaben e-s Geschäftsjahres, die Aufwand des folgenden Geschäftsjahres sind); deferred expense
market.	expenses paid in advance
market., fin.	prepaid expenses; prepaid expenses and accrued income