book accounting

См. также в других словарях:

• Open-book accounting — is an extension of the principles of Open book management to include in an organisation s accounts all those with an interest in the organisation, not merely its employees and its shareholders (including those whose shareholding is managed… …   Wikipedia

• book-keeping — ˈbook ˌkeeping also book keeping noun [uncountable] ACCOUNTING the recording of all the money received into and paid out from a business: • Every business must have an accounts function where income and expenditure book keeping is done. ˌdouble… …   Financial and business terms

• book of first entry — ˌbook of ˌfirst ˈentry also ˌbook of ˌprime ˈentry noun [countable usually plural] ACCOUNTING a book or computer record in which amounts that a company receives and spends are first recorded before total amounts are entered in ledger S (=… …   Financial and business terms

• book of final entry — ˌbook of ˌfinal ˈentry noun [countable usually plural] ACCOUNTING one of the books or computer records showing the totals of items shown separately in the book of first entry or day book; = LEDGER * * * book of final entry UK US noun [C, usually… …   Financial and business terms

• book — [book] n. [ME bok < OE boc, pl. bec < PGmc * bokiz, beech, beechwood tablets carved with runes < IE * bhagos, beech > BEECH, Gr phagos, L fagus] 1. a) a number of sheets of paper, parchment, etc. with writing or printing on them,… …   English World dictionary

• book equity — ➔ equity * * * book equity UK US noun [U] ACCOUNTING ► BOOK VALUE(Cf. ↑book value) …   Financial and business terms

• book debt — ➔ debt * * * book debt UK US noun [C or U] ACCOUNTING ► money that a company has not yet received from customers who owe it money, as recorded in the company s accounts: »A company is able to charge its book debts as security for a loan …   Financial and business terms

• book depreciation — ➔ depreciation * * * book depreciation UK US noun [U] ACCOUNTING ► the reduction in value of an asset each year as recorded in a company s accounts, which may be different to its real reduction in value: »In later years, book depreciation might… …   Financial and business terms

• book-keeper — ˈbook ˌkeeper also book keeper noun [countable] ACCOUNTING JOBS a person whose job is to make an official record of all the money received into and paid out from a business: • the need to find an experienced and competent book keeper …   Financial and business terms

• book-to-bill ratio — ➔ ratio * * * book to bill ratio UK US noun [C] US ACCOUNTING ► a number that shows how many orders a company has received and whether that number of orders is more than, less than, or the same as the number of orders it has recently completed:… …   Financial and business terms

• book gain — UK US noun [C or U] ACCOUNTING ► BOOK PROFIT(Cf. ↑book profit) …   Financial and business terms