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1 economic resource
"A resource that is consumed, produced, and used to add value to an organization’s product delivery activities." -
2 account entry
A record of the increase or decrease in economic value classified by a ledger account. -
3 realized gain
The increase in the value of an asset calculated as the difference in the value of the asset when two economic events occur and when the difference is recognized on the occurrence of the second event as an increase in wealth. -
4 realized loss
The decrease in the value of an asset calculated as the difference in the value of the asset when two economic events occur and when the difference is recognized on the occurrence of the second event as a reduction in wealth. -
5 unrealized loss
The anticipated decrease in the value of an asset calculated as the difference in the value of the asset when two economic events occur and when the difference is recognized on the occurrence of the second event as an anticipated reduction in wealth. -
6 unrealized gain
The anticipated increase in the value of an asset calculated as the difference in the value of the asset when two economic events occur and when the difference is recognized on the occurrence of the second event as an anticipated increase in wealth. -
7 main account
A classifier of economic resource value based on the claims parties make on the economic resources owned by a legal entity and that is used to classify debit and credit entries in an accounting system. -
8 ledger
"The part of an accounting system that is used for classifying the monetary value of economic transactions by using a chart of accounts, a fiscal calendar, and one or more currencies." -
9 accounting currency
The customary monetary unit of measure that is used to record the monetary value of economic resources in ledger accounts. -
10 ledger account
A classifier created from the combination of main account value and other financial dimension values listed in a chart of accounts and used to classify the financial consequences of economic activity. -
11 reporting currency
The monetary unit of measure used to record the converted monetary value of economic transactions in ledger accounts for financial and management reporting purposes. -
12 cost
The value of an economic resource that is quantified in monetary units and that is measured using an accounting valuation principle. -
13 post
"To record the monetary value of an economic event in a specific account, or to summarize and reclassify general and subsidiary journal account entries into general and subsidiary ledger account entries." -
14 asset
An accounting classifier used to classify the value of economic resources that are owned by a party. -
15 liability
A classifier used to classify the value of economic resources that are owned by creditors.
См. также в других словарях:
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economic value — The present value of expected future cash flows For example, the economic value of a fixed asset would be the present value of any future revenues it is expected to generate, less the present value of any future costs related to it … Big dictionary of business and management
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economic value added — See economic profit. Practical Law Dictionary. Glossary of UK, US and international legal terms. www.practicallaw.com. 2010 … Law dictionary
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Economic value added — Valeur économique ajoutée Pour les articles homonymes, voir EVA. La valeur économique ajoutée (Economic Value Added, EVA) est l excédent de résultat du à l activité d une organisation par rapport au coût du financement des apporteurs de capitaux … Wikipédia en Français
economic value — noun the amount (of money or goods or services) that is considered to be a fair equivalent for something else (Freq. 1) he tried to estimate the value of the produce at normal prices • Syn: ↑value • Derivationally related forms: ↑value (for: ↑va … Useful english dictionary