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расходы будущих периодов stresses
gen.	deferrals; prepaid expenses (уже оплаченные и записанные Lavrov)
account.	unexpired costs (в широком понимании, т.е. любые расходы, которые принесут доходы в будущем и отражаются в данном периоде как активы); prepayments; accruals (oVoD)
audit.	prepaid expenses
bank.	deferred debit (Alik-angel); deferred expense (Alik-angel); deferred debits, deferred expenses, deferred costs (Alik-angel); deferred charge (Alik-angel); prepaid expense (Alik-angel); prepaid cost (Alik-angel); prepaid costs (Alik-angel); prepaid charge (Alik-angel); prepaid charges (Alik-angel); future expense (Alik-angel); future expenses (Alik-angel); future cost (Alik-angel); future costs (Alik-angel); future charge (Alik-angel); future charges (Alik-angel); deferred cost (Alik-angel)
EBRD	pre-paid expenses; expenditures of future periods; deferred expenditure (raf)
econ.	deferred charges; coming expenses
fin.	deferred expenses
SAP.fin.	prepayments and accrued income
tax.	expenses of future periods
Russian thesaurus
расходы будущих периодов
account.	РБП (wanderer1)

расходы будущих периодов: 33 phrases in 10 subjects

Accounting	3
Audit	1
Business	1
Economy	4
Finances	1
General	3
Logistics	5
Microsoft	1
Nautical	1
SAP finance	13