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41 accrual basis accounting
учет метод начисления [начислений\], учет методом начисления (метод бухгалтерского учета, при котором факты хозяйственной деятельности организации относятся к тому отчетному периоду, в котором они имели место, независимо от фактического времени поступления или выплаты денежных средств, связанных с этими фактами; применяется в ряде стран как метод учета в государственном секторе в противоположность традиционно используему в этой сфере кассовому методу; использование метода является одним из элементов нового государственного управления; в государственном учете США метод применяется для учета в собственных фондах)Syn:accrual basis, accrual base, accrual basis of accounting, accrual system, accrual method, accrual accountingSee:Англо-русский экономический словарь > accrual basis accounting
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42 CFA
орг.5) потр., амер. сокр. от Consumer Federation of America
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abbrev.: CFA chartered financial analyst дипломированный финансовый аналитик: человек, который сдал серию соответствующих экзаменов и продемонстрировал необходимые знания в области инвестиций в ценные бумаги, - экономические аспекты, управление портфелями, учет, анализ и др.; диплом выдается Институтом дипломированных финансовых аналитиков (США); см. Institute of Chartered Financial Analysts.* * *. Chartered financial analyst . Small Business Taxes & Management . -
43 position
n1) позиция, положение, расположение2) должность, место3) финансовое положение компании, банка4) остаток средств на счете, сальдо5) бирж. позиция, ценные бумаги, которыми владеет или которые должен банк или брокер6) сумма контрактов по сделкам на срок, срочная позиция
- active position
- aggregate position
- bargaining position
- bear position
- brand position
- bull position
- cargo position
- cash position
- closed position
- competitive position
- covered short position
- creditor position
- current position
- debt position
- debtor position
- delivery position
- distant position
- dominant market position
- economic position
- equal position
- equitable position
- equity position
- exchange position
- executive position
- financial position
- fiscal position
- firm position
- flat position
- foreign currency short position
- foreign exchange position
- futures position
- hedge position
- home position
- initial position
- inventory position
- key management position
- leading position
- long position
- long option position
- market position
- naked position
- net position
- net monetary position
- net monetary long position
- net monetary short position
- normal position
- official position
- offsetting position
- open position
- open foreign-exchange position
- operating position
- outright position
- outstanding position
- overnight position
- payments position
- present position
- price position
- privileged position
- reserve position
- rigid position
- senior executive position
- service position
- short position
- social position
- square position
- starting position
- stock position
- strong position
- technical position
- trading position
- unbalanced currency position
- uncovered position
- unique position
- working position
- position of an account
- position of an advertisement
- position of constraint
- position of an order
- position of stock
- position of a vessel
- position on the market
- adjust a position
- adopt a position
- apply for a position
- balance a position
- build up a position
- carry a position
- change position
- clarify a position
- close out a position
- confirm the position
- consolidate positions
- establish a position on the market
- fix a position
- give up one's position
- have a long position
- have a short position
- hold a position
- maintain a position
- modify the position
- pare hedge positions
- reconsider the position
- redeem the position
- review the position
- square a position
- substantiate the position
- take a positionEnglish-russian dctionary of contemporary Economics > position
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44 expenditure
n1) расходование, расход (средств, материалов, сил); трата, потребление; статья расхода (тж. item of expenditure)2) расход(ы), затраты• -
45 service
1.1) обслуживать2.1) работа; служба; сфера деятельности2) обслуживание, сервис3) услуга5) уплата процентов (по займам, облигациям)•
См. также в других словарях:
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Cash Concentration And Disbursement (CCD) — A type of electronic payment used to transfer funds between remote locations and so called concentration (i.e., collection) accounts. CCD is also used between businesses. Cash Concentration and Disbursement accounts are tools used for cash… … Investment dictionary