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1 основные принципы бухгалтерского учёта
2) EBRD: significant accounting policiesУниверсальный русско-английский словарь > основные принципы бухгалтерского учёта
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2 бухгалтерские предпосылки/концепции
попытки бухгалтеров определить теоретические предпосылки, на которых основывается (или должна основываться) практика ведения бухгалтерского учета (также (accounting principles). Комитет по международным бухгалтерским стандартам (International Accounting Standards Committee) - IASC) сформулировал три фундаментальные бухгалтерские предпосылки (fundamental accounting assumptions), а Комитет по бухгалтерским стандартам в Великобритании (accounting standards committee - ASC) - четыре фундаментальные бухгалтерские концепции (fundamental accounting concepts)
Специализированный русско-английский словарь бухгалтерских терминов > бухгалтерские предпосылки/концепции
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3 основы
1) General subject: alphabet (науки), background knowledge, basics, element (знания), elementaries, elements (науки и т. п.), essentials, foundations, fundamental, fundamentals of, ground, outlines, principium, principiums, rationale, stromata, ins and outs, the first principles, (правовые, организационные и экономические) governance, (правовые, организационные и экономические) framework, ABC, 101 (one-oh-one)3) Military: avionics planning baseline4) Engineering: fundamentals, principles5) Construction: fundamentals (напр. расчёта)6) Mathematics: s7) Law: fundamental principles (строя), outline8) Economy: foundation9) Accounting: framework10) Metallurgy: (теоретические) fundamentals11) Polygraphy: general treatise12) Psychology: fundamentals (науки)13) Patents: theory -
4 основа
1) General subject: b, background, base, basis, bottom, cement (союза), essential, fond, foundation, foundation stone, frame, framework, fundamental, grass roots, grass-roots, groundwork, hardpan (чего-л.), hub, juice, keystone, marrow, principium, principium (действия, устройства), principle, radical (основ), skeleton, soul, source, spine, staff, staple (чего-л.), stem, substruction, the nuts and bolts, the pith and marrow, theme, underpinning, warp (ткани), warp and woof, backbone, frame work, footing, centrepiece2) Aviation: starting point4) Engineering: back, backing, base material, base stock, emulsion carrier, haircloth (хлопчатобумажной, полотняной п шерстяной ткани), origin, substrate, substratum, support5) Chemistry: base (несущий слой), basics, body, backsize7) Anatomy: stroma8) Mathematics: fundamentals, parent, principles, stem (of a word)9) Economy: pivot10) Accounting: foundation (экономики)11) Pharmacology: vehicle13) Diplomatic term: formula14) Painting: support (материал, на который наносится картина; полотно, дерево и т.п.)16) Polygraphy: carcass17) Psychology: hypothesis18) Abbreviation: gd20) Electronics: host material21) Information technology: base (носителя записи), element, handle, heart, (пластины жестого диска) substrate material (пластина диска состоит из основы (substrate material) и магнитного покрытия (magnetic media coating), на которое записываются магнитные импульсы)22) Oil: backing (несущий слой), base (сплава, бурового раствора), base (бурового раствора, нефти), base (бурового раствора, нефти)23) Astronautics: ground24) Banking: vast bulk (vast bulk of the industry’s assets)25) Silicates: base surface27) Drilling: matrice material28) Polymers: body (лакокрасочного материала)29) Automation: (принципиальная) backbone, basic, framework (напр. логической схемы)30) Quality control: principle (устройства)32) Makarov: abb (ткани), base (опора, каркас, остов), base (подложка), base material (соединения), base paper (бумага-основа), basis (в абстрактном или переносном значениях), beam thread (ткани), bed-rock (рассуждения и т.п.), carrier, core (ткани), ends (ткани), fountain, framework (логической схемы), haircloth (хлопчатобумажной, полотняной и шерстяной ткани), host material (соединения), immovable foundation, life, mother, padding (клеёнки, линолеума), principle (действия, устройства), sinew, staff and staple, substrate (подложка), support (печатной платы), underlay, vehicle (краски, лака)33) Electrochemistry: parent plate
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