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1 ожидаемая кредиторская задолженность
Специализированный русско-английский словарь бухгалтерских терминов > ожидаемая кредиторская задолженность
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2 ожидаемая предвидимая кредиторская задолженность
Специализированный русско-английский словарь бухгалтерских терминов > ожидаемая предвидимая кредиторская задолженность
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3 ожидаемая (предвидимая) кредиторская задолженность
Accounting: anticipated liabilitiesУниверсальный русско-английский словарь > ожидаемая (предвидимая) кредиторская задолженность
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4 ожидаемая кредиторская задолженность
Accounting: (предвидимая) anticipated liabilitiesУниверсальный русско-английский словарь > ожидаемая кредиторская задолженность
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5 заниженность оценки; консерватизм
(также (conservatism) - одна из фундаментальных бухгалтерских концепций (fundamental accounting concepts). Заключается в том, что отчетность (financial statements) должна быть составлена на основе включения всей предвидимой кредиторской задолженности (anticipated liabilities) и расходов, в то время как прибыль можно включать только реализованную (realized profit)
Специализированный русско-английский словарь бухгалтерских терминов > заниженность оценки; консерватизм
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