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1 depreciation expense
учет амортизационные расходы, начисленный износ (часть стоимости актива, отнесенная на издержки определенного периода)Syn:See:* * *. . Словарь экономических терминов . -
2 depreciation expense
English-Russian dictionary of geology > depreciation expense
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3 Depreciation Expense
Бухгалтерия: счёт "Расходы по начисленному износу" (На нем отражаются амортизационные отчисления, начисленные на материальные активы (tangible assets)) -
4 Depreciation expense
Бухгалтерия: счёт "Расходы по начисленному износу" (На нем отражаются амортизационные отчисления, начисленные на материальные активы (tangible assets)) -
5 depreciation expense
Бухгалтерия: счёт "Расходы по начисленному износу" (На нем отражаются амортизационные отчисления, начисленные на материальные активы (tangible assets)) -
6 Depreciation Expense
счет "Расходы по начисленному износу"На нем отражаются амортизационные отчисления, начисленные на материальные активы (tangible assets)
Специализированный англо-русский словарь бухгалтерских терминов > Depreciation Expense
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7 Depreciation Expense account
Бухгалтерия: счёт "Расходы по начисленному износу" (На нем отражаются амортизационные отчисления, начисленные на материальные активы (tangible assets))Универсальный англо-русский словарь > Depreciation Expense account
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8 Depreciation Expense account
счет "Расходы по начисленному износу"На нем отражаются амортизационные отчисления, начисленные на материальные активы (tangible assets)
Специализированный англо-русский словарь бухгалтерских терминов > Depreciation Expense account
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9 periodic depreciation expense
Техника: отчисления на износ за периодУниверсальный англо-русский словарь > periodic depreciation expense
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10 periodic depreciation expense
Англо-русский экономический словарь > periodic depreciation expense
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11 depreciation accounting
учет учет амортизации [износа\] (совокупность учетных операций, связанных с начислением и распределением во времени амортизационных отчислений, т. е. с выбором метода амортизации для целей бухгалтерского и налогового учета, расчетом соответствующих сумм и определением остаточной стоимости актива)See:Англо-русский экономический словарь > depreciation accounting
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12 depreciation
снижение с течением времени стоимости активов (assets) в бухгалтерских записях. Обычно этот термин применяют к материальным активам (tangible assets). Для нематериальных активов (intangible assets) часто используют термин "амортизация" (amortization), а для истощающихся активов (wasting assets) - "истощение" (depletion). Для расчета амортизационных отчислений (Depreciation Expense) используются различные методы начисления износа (depreciation methods). При этом необходимо знать стоимость (cost), предполагаемый срок эксплуатации (estimated useful life) и ликвидационную стоимость (residual value) активов depreciation and other non-cash expensesамортизационные и другие расходы, не требующие денежных выплат, - используются при расчете движения денежных средств (cash flow)
Специализированный англо-русский словарь бухгалтерских терминов > depreciation
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13 depreciation cost
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14 depreciation
сущ.1) общ. умаление, уничижение, недооценка; пренебрежение2) эк. обесценивание, обесценение (снижение стоимости чего-л., напр., валюты, товаров, акций, объектов собственности и т. п.)to show depreciation — подвергаться обесценению, обесцениваться (об акциях и т. п.)
Ant:See:3) учет амортизация (постепенное списание стоимости актива в расходы тех отчетных периодов, в которых ожидается получение выгод от использования этого актива; термин, как правило, употребляется только по отношению к материальным активам, а для обозначения амортизации нематериальных активов используется термин "amortization")See:amortization 1), fixed assets, depreciation rate, depreciable asset, accelerated depreciation, Accelerated Cost Recovery System, straight-line depreciation, asset depreciation range system, depreciation method, depreciation charges, accumulated depreciation, depreciated cost, depletion, depreciate, depreciation allowance4) учет износ, обесценение (снижение стоимости объектов основного капитала с течением времени и/или в результате их использования)See:
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1) снижение стоимости или потребление капитала (фиксированных активов) в процессе производства, т. е. износ машин и оборудования; 2) обесценение, снижение курса валюты, девальвация; = devaluation 2; 3) амортизация основного капитала, фиксированных активов: списание их стоимости в течение разрешенного законом периода, т. е. вычет этих сумм из доходов для уменьшения налогового бремени; см. accelerated depreciation;* * *Амортизация (основных средств), обесценение. Неналичные расходы, являющиеся источником свободного потока наличности. Сумма, отчисляемая в течение определенного периода на амортизацию стоимости покупки долгосрочных активов в течение срока службы активов . A method of recovering your purchase price or other basis in an asset over its life rather than deducting the full amount immediately. An expense for book purposes or a deduction for tax purposes. Depreciation is often different for book and tax purposes. See Accelerated Depreciation above. Словарь экономических терминов .* * *Финансы/Кредит/Валютаснижение стоимости капитальных активов-----оценка объема изношенного или использованного капитала в процессе производства национального продукта-----обесценение; амортизационные отчисления; износсумма, начисляемая на счет прибылей и убытков и представляющая собой износ или уменьшение стоимости актива; она обычно является определенным процентом от стоимости актива, зафиксированной в бухгалтерских книгах; однако этот процент может исчисляться от разных стоимостей актива, что отражает и различия в способах начислекил амортизации -
15 expense
n1) расход; трата2) pl расходы, издержки, затраты
- absorbed expenses
- accommodation expenses
- accompanying expenses
- accrued expenses
- acquisition expenses
- actual expenses
- additional expenses
- administration expenses
- administrative expenses
- advertising expenses
- agreed expenses
- aggregate expenses
- amortization expenses
- annual expenses
- anticipated expenses
- arbitration expenses
- auditing expenses
- average expenses
- bad debt expenses
- bank expenses
- banking expenses
- bank operating expenses
- bloated expenses
- bloated operating expenses
- board expenses
- broker's expenses
- budget expenses
- budgetary expenses
- budgeted expenses
- building expenses
- business expenses
- business travel expenses
- cable expenses
- calculated expenses
- capitalized expenses
- carriage expenses
- cash expenses
- city's operating expenses
- clerical expenses
- collecting expenses
- collection expenses
- commercial expenses
- commission expenses
- compensation expenses
- computed expenses
- considerable expenses
- constant expenses
- contango expenses
- contract expenses
- contractual expenses
- controllable expenses
- current expenses
- current operating expenses
- customs expenses
- daily expenses
- dead expenses
- debt service expenses
- deductible expenses
- deferred expenses
- delivery expenses
- depreciation expenses
- direct expenses
- disbursement expenses
- discharging expenses
- discount expenses
- distribution expenses
- eligible expenses
- encashment expenses
- engineering expenses
- entertainment expenses
- equipment maintenance expenses
- establishment expenses
- estimated expenses
- everyday expenses
- exceptional expenses
- excess expenses
- executive expenses
- extra expenses
- extraordinary expenses
- extravagant expenses
- factory expenses
- federal expense
- fee and commission expenses
- financial expenses
- financing expenses
- fixed expenses
- flat expenses
- foreign exchange expenses
- formation expenses
- forwarding expenses
- freight expenses
- fringe benefit expenses
- funding expenses
- general expenses
- general and administrative expenses
- general average expenses
- general occuppancy expenses
- general operating expenses
- guardianship expenses
- harbour expenses
- hauling expenses
- heavy expenses
- high expenses
- hotel expenses
- identifiable additional expenses
- idle facility expenses
- idle plant expenses
- impairment-related expenses
- incidental expenses
- income expense on bonds
- income tax expense
- incurred expenses
- indirect expenses
- interest expenses
- initial expenses
- installation expenses
- insurance expenses
- interest expenses
- interest expense on current accounts in credit
- interest expense on debenture
- interest expense on demand deposits loans
- interest expenses on items with agreed maturity dates
- interest expense on special savings accounts
- itemized medical expenses
- job-hunting expenses
- job travel expenses
- lavish expenses
- law expenses
- legal expenses
- living expenses
- loading expenses
- lodging expenses
- mail expenses
- maintenance expenses
- management expenses
- manufacturing expenses
- marketing expenses
- material expenses
- maximum expenses
- medical expenses
- minimum expenses
- miscellaneous expenses
- monetary expenses
- monthly expenses
- mortgage expenses
- moving expenses
- necessary expenses
- noncash expenses
- noncontrollable expenses
- noninterest operating expenses
- nonoperating expenses
- nonproductive expenses
- nonrecurrent expenses
- nonrecurring expenses
- office expenses
- one-off expenses
- operating expenses
- operational expenses
- organizational expenses
- other expenses
- out-of-pocket expenses
- overall expenses
- overhead expenses
- overseas housing expenses
- packing expenses
- particular expenses
- payroll expenses
- per capita expenses
- period expenses
- permissible expenses
- personal expenses
- personal consumption expenses
- personnel expenses
- petty expenses
- planned expenses
- pocket expenses
- postage expenses
- postal expenses
- preliminary expenses
- prepaid expenses
- preparation expenses
- processing expenses
- production expenses
- promotion expenses
- promotional expenses
- protest expenses
- public expenses
- publicity expenses
- quality expenses
- reasonable expenses
- recovery expenses
- recurrent expenses
- recurring expenses
- reimbursable expenses
- reinvoiced expenses
- relocation expenses
- removal expenses
- removing expenses
- rent expense
- repair expenses
- representation expenses
- rework expenses
- running expenses
- running-in expenses
- sales promotion expense
- salvage expenses
- selling expenses
- selling, general and administrative expenses
- service expenses
- shipping expenses
- ship's expenses
- special expenses
- specific expenses
- standing expenses
- starting expenses
- start-up expense
- stationary expenses
- stevedoring expenses
- storage expenses
- subsistence expenses
- substituted expenses
- sundry expenses
- supplementary expenses
- tax expenses
- tax deductible interest expenses
- telephone expenses
- telex expenses
- testamentary expenses
- title expenses
- total expenses
- towage expenses
- trade expenses
- transfer expenses
- transhipment expenses
- transport expenses
- transportation expenses
- travel expenses
- travel and entertainment expenses
- travelling expenses
- trimming expenses
- uncontrollable expenses
- unforeseen expenses
- unit expenses
- unloading expenses
- unproductive expenses
- unreasonable expenses
- unreimbursed expenses
- unreimbursed job travel expenses
- unscheduled expenses
- unwarranted expenses
- upkeep expenses
- variable expenses
- wages expenses
- warehouse expenses
- warranty expenses
- wheeling expenses
- working expenses
- works general expenses
- expenses as percentage of sales
- expenses for the account of
- expenses for protesting a bill
- expenses in foreign exchange
- expenses of carriage
- expenses of the carrier
- expenses of circulation
- expenses of collection
- expenses of discharge
- expenses of haulage
- expenses of the insured
- expenses of the parties
- expenses of production
- expenses of protest
- expenses of reproduction
- expenses of shipping
- expenses of trackage
- expenses of transhipping
- expenses of transportation
- expenses on arbitration
- expenses on charter
- expenses on collection
- expenses on compensation for damage
- expenses on currency transactions
- expenses on customer transactions
- expenses on erection work
- expense on financing commitments
- expenses on guarantee commitments
- expenses on insurance
- expenses on materials
- expenses on off-balance-sheet transactions
- expenses on patenting procedure
- expenses on payment instruments
- expenses on repairs
- expenses on replacement
- expenses on scientific research
- expenses on security transactions
- expenses on selling
- expenses on selling effort
- expenses on setting-up
- expenses on storage
- expenses on technical service
- expenses on trading securities
- expenses on treasury operations and interbank transactions
- expenses per head of population
- at the expense of
- at great expense
- at the owner's expense and risk
- at the firm's expense
- less expenses
- minus expenses
- free of expenses
- free of all expenses
- expenses charged forward
- expenses connected with capital lease
- expenses connected with fund transfer
- expenses connected with obtaining credit
- expenses connected with the procedure in bankruptcy
- expenses deducted
- expenses incurred in searching for a job
- expenses prepaid
- expenses related to receivership
- absorb expenses
- account for the expenses
- advance expenses
- allocate expenses
- apportion expenses
- approve expenses
- assess expenses
- assume expenses
- authorize expenses
- avoid expenses
- avoid extra expenses
- bear expenses
- calculate expenses
- cause expenses
- charge expenses to the account of smb.
- compensate for expenses
- cover expenses
- curb expenses
- curtail expenses
- cut down expenses
- defray expenses
- determine expenses
- distribute expenses
- double expenses
- duplicate expenses
- entail expenses
- enter as expense
- estimate expenses
- experience extensive expenses
- go to expense
- halve expenses
- increase expenses
- incur expenses
- indemnify for expenses
- involve expenses
- itemize expenses
- limit expenses
- make expenses
- meet expenses
- offset expenses
- overestimate expenses
- participate in expenses
- pay expenses
- pile up expenses
- place expenses to smb.'s charge
- pool expenses
- prepay expenses
- put to expense
- put to great expense
- recognize expenses
- recompense expenses
- recover expenses
- reduce expenses
- refund the expenses
- reimburse smb. for expenses
- repay expenses
- run up expenses
- save expenses
- sequestrate expenses
- share expenses
- slash expenses
- spare no expense
- split expenses
- substantiate the expenses
- undertake expensesEnglish-russian dctionary of contemporary Economics > expense
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16 expense
1) расход, трата2) pl расходы, издержки, затраты• -
17 Depreciation and Amortisation Expense
Общая лексика: Расходы на износ и амортизациюУниверсальный англо-русский словарь > Depreciation and Amortisation Expense
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18 expense account for ordinary depreciation
SAP.фин. расходный счёт типовой амортизацииУниверсальный англо-русский словарь > expense account for ordinary depreciation
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19 amortization expense
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20 depreciable asset
1) учет амортизируемый актив (объект основных средств, по которому начисляется амортизация)See:2) учет изнашивающийся [обесценивающийся, истощимый\] актив* (объект основных средств (напр., здание, оборудование и т. д.), который имеет свойство утрачивать свои полезные качества с течением времени, обычно в связи с поломкой, выходом из строя и т. п., а также по причине устаревания)See:* * *1) изнашиваемое имущество; 2) амортизируемый капитал* * *. . Словарь экономических терминов .
См. также в других словарях:
depreciation expense — gradual reduction of the value of a fixed asset and gradual application of this cost to the expenses of a business over the useful life of the asset. Glossary of Business Terms … Financial and business terms
Depreciation — Not to be confused with Deprecation. Depreciation refers to two very different but related concepts: the decrease in value of assets (fair value depreciation), and the allocation of the cost of assets to periods in which the assets are used… … Wikipedia
depreciation — The amount by which a fixed asset s accounting or book value is periodically reduced to reflect the fact that the economic value of the asset is steadily reduced by a combination of wear and tear from use, age, and/or obsolescence. The offsetting … Financial and business terms
depreciation — /dapriyshiyeyshsn/ In accounting, spreading out the cost of a capital asset over its estimated useful life. Depreciation expense reduces the taxable income of an entity but does not reduce the cash. A decline in value of property caused by wear… … Black's law dictionary
depreciation — /dapriyshiyeyshsn/ In accounting, spreading out the cost of a capital asset over its estimated useful life. Depreciation expense reduces the taxable income of an entity but does not reduce the cash. A decline in value of property caused by wear… … Black's law dictionary
depreciation — /dəpriʃiˈeɪʃən / (say duhpreeshee ayshuhn), / prisi / (say preesee ) noun 1. a decrease in value due to wear and tear, decay, decline in price, etc. 2. the notional amount of money involved in such a decrease, viewed as a cost. 3. a decrease in… …
expense — ex·pense 1 n: financial burden or outlay; specif: an item of business outlay chargeable against revenue for a specific period busi·ness expense: an expense made in furtherance of one s business esp. as part of the cost of operating a business in… … Law dictionary
Expense — Expenses redirects here. For the row about members expenses in the UK Parliament which started about May 2009, see United Kingdom Parliamentary expenses scandal. Accountancy Key concepts Accountant · Accounting period ·… … Wikipedia
Depreciation — A non cash expense that provides a source of free cash flow. Amount allocated during the period to amortize the cost of acquiring Long term assets over the useful life of the assets. The New York Times Financial Glossary * * * US… … Financial and business terms
Depreciation — 1. A method of allocating the cost of a tangible asset over its useful life. Businesses depreciate long term assets for both tax and accounting purposes. 2. A decrease in an asset’s value caused by unfavorable market conditions. 1. For… … Investment dictionary
expense — noun 1 cost/money spent on sth ADJECTIVE ▪ considerable, enormous, great, huge, significant, vast ▪ added, additional, extra … Collocations dictionary