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1 adjustment
A change to an account to correct or update the balance. -
2 exchange adjustment
"The process of recalculating an account balance to reflect a change in the exchange rate for transactions in foreign currencies. The transaction gain or loss is considered unrealized if the adjustment is calculated for reporting purposes alone, and realized if the debt is paid or the revenue is received."
См. также в других словарях:
Cumulative Translation Adjustment (CTA) account — An entry in a translated balance sheet in which gains and/or losses from translation have been accumulated over a period of years. The CTA account is required under the FASB No. 52 rule. The New York Times Financial Glossary … Financial and business terms
adjustment account — ➔ account1 * * * adjustment account UK US noun [C] (also control account) ACCOUNTING ► an account kept by a company in addition to the official account, that is used to check that the official account is correct … Financial and business terms
account — a record of a business transaction. When you buy something on credit, the company you are dealing with sets up an account . This means it sets up a record of what you buy and what you pay. You will do the same thing with any customers to whom you … Financial and business terms
adjustment — adjustmental /euh just men tl/, adj. /euh just meuhnt/, n. 1. the act of adjusting; adaptation to a particular condition, position, or purpose. 2. the state of being adjusted; orderly relation of parts or elements. 3. a device, as a knob or lever … Universalium
adjustment — The determination for the purposes of a settlement of the amount of a claim, particularly a claim against an insurance company, giving consideration to objections made by the debtor or insurance company, as well as the allegations of the claimant … Ballentine's law dictionary
Adjustment Index — A modification made to a piece of numerical data, or a set of numerical data, by a product of some type of a mathematical formula. There are a number of different types of adjustment indices, ranging in scale and purpose from mortgage rate… … Investment dictionary
adjustment — /ə dʒʌstmənt/ noun 1. the act of adjusting ● to make an adjustment to salaries ● an adjustment of prices to take account of rising costs 2. a slight change ● Details of tax adjustments are set out in the enclosed document. 3. an entry in accounts … Dictionary of banking and finance
adjustment — /əˈdʒʌstmənt/ (say uh justmuhnt) noun 1. the act of adjusting; act of adapting to a given purpose. 2. the state of being adjusted; orderly relation of parts or elements. 3. a means of adjusting; a regulating control: an adjustment on a microscope …
adjustment — A change or modification to an *account, transaction, or *financial statement. Adjustments may be made to correct *errors, or to *allocate revenues or expenses in line with the *accruals basis of accounting. Adjustments to financial statements… … Auditor's dictionary
cumulative translation adjustment account — cumulative translation adjustment ( CTA) account An entry in a translated balance sheet in which gains and/or losses from translation have been accumulated over a period of years. The C.T.A. account is required under the FASB No. 52 rule.… … Financial and business terms
CTA account — cumulative translation adjustment ( CTA) account An entry in a translated balance sheet in which gains and/or losses from translation have been accumulated over a period of years. The C.T.A. account is required under the FASB No. 52 rule.… … Financial and business terms