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expenditures accounting

См. также в других словарях:

  • accounting — ac·count·ing n 1: an often court ordered presentment or examination of accounts a complete accounting would be necessary to determine the nature of the expenditures Case & Comment 2: the settlement by judicial action of the assets of a… …   Law dictionary

  • accounting method — n. The method used by a business to calculate its income and expenditures for tax purposes. See also accrual method, cash method The Essential Law Dictionary. Sphinx Publishing, An imprint of Sourcebooks, Inc. Amy Hackney Blackwell. 2008 …   Law dictionary

  • accounting — /euh kown ting/, n. 1. the theory and system of setting up, maintaining, and auditing the books of a firm; art of analyzing the financial position and operating results of a business house from a study of its sales, purchases, overhead, etc.… …   Universalium

  • Accounting Conservatism — A branch of accounting that requires a high degree of verification before making a legal claim to any profit. Accounting conservatism will recognize all probable losses as they are discovered and most expenditures as they are incurred. Revenue… …   Investment dictionary

  • capital expenditures — expenditures to acquire or add to capital assets that will yield benefits over several accounting periods. Included are cost of procuring, construction, installing new durable plants, machinery and equipment where for replacement, addition or for …   Dictionary of automotive terms

  • Double counting (accounting) — Double counting in accounting is an error whereby a transaction is counted more than once, for whatever reason. But in social accounting it also refers to a conceptual problem in social accounting practice, when the attempt is made to estimate… …   Wikipedia

  • Full cost accounting — (FCA) generally refers to the process of collecting and presenting information (costs as well as advantages) for each proposed alternative when a decision is necessary. A synonym, true cost accounting (TCA) is also often used. Experts consider… …   Wikipedia

  • Fund Accounting — is an accounting system often used by nonprofit organizations and by the public sector. OverviewBecause there is no personal profit motive for owners or members of nonprofit organizations and organizations in the public sector, such as… …   Wikipedia

  • Modified Accrual Accounting — An accounting method commonly used by government agencies that combines accrual basis accounting with cash basis accounting. Modified accrual accounting recognizes revenues when they become available and measurable and, with a few exceptions,… …   Investment dictionary

  • Hollywood accounting — (also known as Hollywood bookkeeping)[1] refers to the opaque accounting methods used by the film, video and television industry not only in Hollywood, CA, USA to budget and record profits for film projects. Expenditures can be inflated to reduce …   Wikipedia

  • Social accounting matrix — A Social Accounting Matrix (SAM) represents flows of all economic transactions that take place within an economy (regional or national). It is at the core, a matrix representation of the National Accounts for a given country, but can be extended… …   Wikipedia

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