-
1 accounting principle
1) Экономика: принцип бухгалтерского учёта2) Деловая лексика: принцип учёта, стандарт финансового учёта -
2 accounting principle
• 1) стандарт финансового учета; 2) бухгалтерские принципы -
3 accounting principle
akuntansi dasar -
4 accounting principle
ac·ˈcount·ing prin·ci·ple -
5 accounting principle
s COMPT principi comptable -
6 accounting principle
convention comptable (Rivet) -
7 accounting principle
English-russian dctionary of contemporary Economics > accounting principle
-
8 accounting, principle
principe m comptable -
9 Accounting Principle Board
Badan Penentu Prinsip-Prinsip Akuntansi -
10 cumulative effect of change in accounting principle
учет суммарный эффект от изменения учетных принципов [учетной политики\]*а) (разница между фактическим размером нераспределенной прибыли на начало периода, на протяжении которого применялись старые методы учета, и размером нераспределенной прибыли на начало периода, каким он был бы при применении новых методов учета в течение всех предшествующих периодов)income before cumulative effect of change in accounting principle — прибыль до учета суммарного эффекта от изменения учетных принципов
net income ( loss) after cumulative effect of change in accounting principle — чистая прибыль (убыток) после учета суммарного эффекта от изменения учетных принципов
See:б) (счет отчета о прибылях и убытках, на котором отражается налоговый эффект (т. е. все показатели представлены с учетом налогов на доходы) изменения в учетных принципах)See:Англо-русский экономический словарь > cumulative effect of change in accounting principle
-
11 change in accounting principle
учет изменение в учетной политике (переход на другой принцип учета (напр., отказ от линейного метода амортизации и переход на начисление амортизации пропорционально объему производства))See:Англо-русский экономический словарь > change in accounting principle
-
12 Cumulative Effect of a Change in Accounting Principle
Общая лексика: Обобщённый эффект от изменения учётной политикиУниверсальный англо-русский словарь > Cumulative Effect of a Change in Accounting Principle
-
13 change in accounting principle
Бухгалтерия: изменение принципов учётаУниверсальный англо-русский словарь > change in accounting principle
-
14 changes in accounting principle
Общая лексика: изменения в учётной политике, изменения оценокУниверсальный англо-русский словарь > changes in accounting principle
-
15 cumulative effect of a change in accounting principle
Общая лексика: Обобщённый эффект от изменения учётной политикиУниверсальный англо-русский словарь > cumulative effect of a change in accounting principle
-
16 line-item accounting principle
Универсальный англо-русский словарь > line-item accounting principle
-
17 full costing accounting principle
finance, business, economy• täyskatteellinen laskentaperiaateEnglish-Finnish dictionary > full costing accounting principle
-
18 principle
nпринцип, основа, закон
- acceleration principle
- accounting principle
- accrual basis principle
- arm's length principle
- auditing principles
- averaging principle
- broad principles
- cash flow principle
- ceiling principle
- common law principles
- compatibility principle
- compensation principle
- cost-benefit principle
- credit principle
- equitable principle
- flexibility principle
- floor principle
- fluctuating principle
- fullcost principle
- functional principle
- generally accepted accounting principles
- generally accepted audit principles
- guiding principle
- historical cost principle
- just wage principle
- legal principle
- lower of cost or market principle
- matching principle
- maximum principle
- minimax principle
- minimum principle
- operating principle
- rating principles
- residence principle of taxation
- source principle of taxation
- superposition principle
- territoriality principle
- uncertainty principle
- principle of choice
- principle of classifying
- principle of comparability
- principle of comparative advantage
- principle of comparative cost
- principle of conflicts of law
- principle of continuity of contracts
- principle of continuity of legislaion
- principles of cooperation
- principle of efficiency
- principle of equal advantage
- principle of equality
- principle of equity
- principle of information transparency
- principle of an invention
- principle of legal continuity
- principle of legislative coherence
- principles of management
- principle of material incentive
- principle of most-favoured-nation treatment
- principle of optimality
- principles of price formation
- principle of priority
- principle of profitability of investments
- principle of reciprocity
- principle of risk balancing
- principle of scientific management
- principle of solvency
- principle of sufficiency
- principle of taxation
- in principle
- adhere to principles
- establish a principle
- outline principles
- promote just and equitable principles of trade
- stray from the principlesEnglish-russian dctionary of contemporary Economics > principle
-
19 accounting change
учет изменение в (бухгалтерском) учетеSee:б) (изменение в учетных оценках (оценочных прогнозах относительно состояния объектов учета), напр., в предположительных оценках объема безнадежных долгов)See:в) (изменение субъекта учета и составления отчетности, напр., при слиянии компаний)See:
* * *
изменение в бухгалтерском учете: 1) изменение в принципах бухгалтерского учета; 2) изменение учетных проектировок (оценок); 3) изменение субъекта учета (напр., в результате слияния компаний).* * *. . Словарь экономических терминов . -
20 principle of causality
Englisch-Deutsch Fachwörterbuch der Wirtschaft > principle of causality
См. также в других словарях:
accounting principle — ➔ principle * * * accounting principle UK US noun [C] ACCOUNTING ► a rule that a company or organization must follow when it prepares its financial information: »The Board of Governors task force is trying to make sure good, sound accounting… … Financial and business terms
accounting principle — noun a principle that governs current accounting practice and that is used as a reference to determine the appropriate treatment of complex transactions • Syn: ↑accounting standard • Hypernyms: ↑principle • Member Holonyms: ↑generally accepted… … Useful english dictionary
principle — prin‧ci‧ple [ˈprɪnspl] noun 1. [countable, uncountable] a moral rule or set of ideas that makes you behave in a particular way: • The single European market works on market principles. • As a matter of principle (= a rule that is very important … Financial and business terms
Accounting Changes And Error Correction — Requirements for the accounting for and reporting of a change in accounting principle, change in accounting estimate, change in reporting entity or the correction of a transaction. Accounting Changes and Error Correction is a pronouncement made… … Investment dictionary
Accounting Change — A change in accounting principles, accounting estimates, or the reporting entity. A change in an accounting principle is a change in a method used, such as using a different depreciation method or switching from LIFO to FIFO. An example of an… … Investment dictionary
accounting standard — noun a principle that governs current accounting practice and that is used as a reference to determine the appropriate treatment of complex transactions • Syn: ↑accounting principle • Hypernyms: ↑principle • Member Holonyms: ↑generally accepted… … Useful english dictionary
accounting — ac‧coun‧ting [əˈkaʊntɪŋ] noun [uncountable] 1. ACCOUNTING JOBS the usual word for the profession of accountancy in the US 2. ACCOUNTING the work of keeping a company s financial records, recording its income and expenses, and its business deals:… … Financial and business terms
accounting concepts — accounting principles; fundamental accounting concepts The basic theoretical ideas devised to support the activity of accounting. As accounting developed largely from a practical base, it has been argued that it lacks a theoretical framework.… … Big dictionary of business and management
accounting concepts — accounting principles; = fundamental accounting concepts The basic theoretical ideas devised to support the activity of accounting. As accounting developed largely from a practical base, it has been argued that it lacks a theoretical framework.… … Accounting dictionary
accounting — /euh kown ting/, n. 1. the theory and system of setting up, maintaining, and auditing the books of a firm; art of analyzing the financial position and operating results of a business house from a study of its sales, purchases, overhead, etc.… … Universalium
principle — prin|ci|ple W1S3 [ˈprınsıpəl] n ▬▬▬▬▬▬▬ 1¦(moral rule)¦ 2¦(idea behind something)¦ 3 in principle 4¦(rules of a process)¦ ▬▬▬▬▬▬▬ [Date: 1300 1400; : French; Origin: principe, from Latin principium beginning , from princeps; PRINCE] 1.) … Dictionary of contemporary English