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1 accounting conventions
accounting conventions 1. ACC, ADMIN Buchhaltungs- und Bilanzierungsrichtlinien fpl; 2. BANK, ECON Bilanzierungsregeln fpl (BOP); Bilanzierungsregeln fpl, Grundsätze mpl der Rechnungslegung (accounting principles or concepts, like going concern, consistency, prudence, matching)Englisch-Deutsch Fachwörterbuch der Wirtschaft > accounting conventions
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2 accounting conventions
scenic conventions — условности театра, театральные традиции
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3 accounting conventions
учет (традиционные) правила бухгалтерского учета (методы и процедуры, применяемые в практике бухгалтерского учета, которые основываются на сложившихся традициях ведения бухгалтерского учета; некоторые из традиционных правил не рекомендуется применять из-за их несоответствия современным требованиям к бухгалтерскому или налоговому учету)See:monetary measurement convention, accounting principles, accounting basis, accounting standards, accounting concepts 2)* * *Англо-русский экономический словарь > accounting conventions
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4 accounting conventions
условности счета ;Англо-Русский словарь финансовых терминов > accounting conventions
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5 accounting conventions
1) Бухгалтерия: методы и процедуры учётной практики2) Финансы: условности счётаУниверсальный англо-русский словарь > accounting conventions
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6 national accounting conventions
Универсальный англо-русский словарь > national accounting conventions
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7 national accounting conventions
державні правила ведення бухгалтерського обліку; державні правила фінансової звітностіThe English-Ukrainian Dictionary > national accounting conventions
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8 national accounting conventions
Англо-русский экономический словарь > national accounting conventions
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9 national accounting conventions
English-russian dctionary of diplomacy > national accounting conventions
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10 accounting principles
учет принципы (бухгалтерского) учета (правила и указания по ведению бухгалтерского учета, касающиеся измерения (оценки и признания) активов, обязательств, доходов и расходов)See:Generally Accepted Accounting Principles, objectivity, matching principle, cost principle, going-concern assumption, revenue recognition principle, stewardship, uniformity, substance over form, regulatory accounting principles, accounting standards, accounting concepts, accounting conventions, accruals concept, conservatism, recognition and measurement concepts
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standards accounting principles учетные принципы (стандарты): основные принципы и допущения, лежащие в основе бухгалтерской отчетности данной компании.* * *нормы бухгалтерского учета; принципы бухгалтерского учета; принципы финансовой отчетности. . Словарь экономических терминов . -
11 accounting concepts
1) учет, амер. = Statements on Financial Accounting Concepts2) учет концепции учета (базовые понятия учета, позволяющие идентифицировать и классифицировать явления и другие понятия учета, разработать методы и правила учета)Syn:See:accounting conventions, accounting principles, conceptual framework, accounting basis, recognition and measurement concepts* * *основные теоретические принципы ведения бухгалтерского учета и отчетности см. prudence concept -
12 accounting standards
учет стандарты (бухгалтерского) учета (стандарты ведения учета и составления отчетности, включающие правила и методы измерения, оценки и раскрытия информации о хозяйственных операциях)See: -
13 accounting postulate
учет бухгалтерский постулат (базовое допущение или фундаментальное предположение относительно экономической, политической или социальной среды, в которой осуществляется бухгалтерский учет; напр., понятие учетной единицы, концепция непрерывности учета и т. п.; основа для разработки принципов и правил учета)See: -
14 conventions
условия ; условные обозначения ; общепринятые способы (подходы) ; условности ; ? accounting conventions ; -
15 accounting concepts
accounting concepts ACC, ECON Bilanzierungsregeln fpl, Grundsätze mpl der Rechnungslegung (accounting principles or conventions like going concern, consistency, prudence, matching)Englisch-Deutsch Fachwörterbuch der Wirtschaft > accounting concepts
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16 centralized automatic message accounting
accounting form — расчетная карточка; счет
English-Russian dictionary of Information technology > centralized automatic message accounting
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17 Generally Accepted Accounting Principles
"A widely accepted set of accounting conventions, rules, and standards for United States companies."English-Arabic terms dictionary > Generally Accepted Accounting Principles
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18 convenciones contables
• accounting conventions -
19 convenciones de contabilidad
• accounting conventionsDiccionario Técnico Español-Inglés > convenciones de contabilidad
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20 методы и процедуры учетной практики
accounting conventions4000 полезных слов и выражений > методы и процедуры учетной практики
См. также в других словарях:
Accounting Convention — Guidelines that arise from the practical application of accounting principles. An accounting convention is not a legally binding practice; rather, it is a generally accepted convention based on customs, and is designed to help accountants… … Investment dictionary
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Generally Accepted Accounting Principles — (GAAP) is the standard framework of guidelines for financial accounting. It includes the standards, conventions, and rules accountants follow in recording and summarizing transactions, and in the preparation of financial… … Wikipedia
Generally Accepted Accounting Principles (Canada) — Generally Accepted Accounting Principles (GAAP) of Canada provides the framework of broad guidelines, conventions, rules and procedures of accounting.In Canada, professional development paralleled that of the United States. In 1936, the… … Wikipedia
Generally Accepted Accounting Principles — ( GAAP) Accounting treatments that fully conform to established rules from the American Institute of Certified Public Accountants ( AICPA). For all nongovernment entities in the United States, GAAP is primarily determined by the Financial… … Financial and business terms
Generally Accepted Accounting Principles — GAAP Rules, guidance, and concepts for accounting practices and the content of *financial statements. GAAP covers the Recognition, *measurement, Reporting, and *disclosure of accounting items, and it is derived from several sources: *financial… … Auditor's dictionary
Generally Accepted Accounting Principles — (GAAP). The conventions, rules and procedures necessary to define accepted accounting practices at a particular time; includes both broad and specific guidelines. The source of such principles is the Financial Accounting Standards Board … Black's law dictionary
Generally Accepted Accounting Principles — (GAAP). The conventions, rules and procedures necessary to define accepted accounting practices at a particular time; includes both broad and specific guidelines. The source of such principles is the Financial Accounting Standards Board … Black's law dictionary
generally accepted accounting principles — noun a collection of rules and procedures and conventions that define accepted accounting practice; includes broad guidelines as well as detailed procedures • Syn: ↑GAAP • Hypernyms: ↑collection, ↑aggregation, ↑accumulation, ↑assemblage • Member… … Useful english dictionary
Generally Accepted Accounting Principals (GAAP) — A technical accounting term that encompasses the conventions, rules, and procedures necessary to define accepted accounting practice at a particular time. The New York Times Financial Glossary … Financial and business terms
Generally accepted accounting principles — (GAAP) Defined by the FASB as the conventions, rules, and procedures necessary to define accepted accounting practice at a particular time, includes both broad guidelines and relatively detailed practices and procedures. U.S. Dept. of Energy … Energy terms