-
1 historical cost principle
учет принцип первоначальной стоимости (требует, чтобы все объекты учитывались по стоимости приобретения, либо аналогичной ей; применение этого принципа может быть ограничено, напр., в случаях с долгосрочными активами и/или в период ускоренной инфляции)See:historical cost accounting, recognition and measurement concepts, historical cost, historical cost convention* * ** * *. . Словарь экономических терминов .Англо-русский экономический словарь > historical cost principle
-
2 historical cost principle
English-russian dctionary of contemporary Economics > historical cost principle
-
3 historical cost principle
English-russian dctionary of diplomacy > historical cost principle
-
4 historical cost convention
учет, брит. правило [метод\] первоначальной стоимости* (предполагает использование стоимости приобретения при отражении активов в бухгалтерском балансе (в отличие от текущей рыночной стоимости))See:historical cost, current cost, balance sheet, modified historical cost convention, historical cost accounting, historical cost principle* * *. . Словарь экономических терминов .Англо-русский экономический словарь > historical cost convention
-
5 cost principle
учет принцип себестоимости (принцип, согласно которому первоначальная стоимость является основой отражения в учете приобретения активов, приобретения услуг, обязательств и акционерного капитала и используется для последующего отражения этих объектов)Syn:See:* * *. . Словарь экономических терминов . -
6 historical cost accounting
фин., учет учет по себестоимости [первоначальной стоимости\] (бухгалтерский учет в фиксированных ценах или ценах приобретения актива (по фиксированным курсам, ставкам); оценка инвестиций по ценам на момент осуществления, а не по текущим ценам)Syn:See:* * *Учет по первоначальной стоимости, по фактической стоимости приобретения. . Словарь экономических терминов .Англо-русский экономический словарь > historical cost accounting
-
7 principle
принцип, основа; закон•The principles that underlie all accounting reports. — Принципы, которые лежат в основе всей бухгалтерской отчетности.
-
8 principle
nпринцип, основа, закон
- acceleration principle
- accounting principle
- accrual basis principle
- arm's length principle
- auditing principles
- averaging principle
- broad principles
- cash flow principle
- ceiling principle
- common law principles
- compatibility principle
- compensation principle
- cost-benefit principle
- credit principle
- equitable principle
- flexibility principle
- floor principle
- fluctuating principle
- fullcost principle
- functional principle
- generally accepted accounting principles
- generally accepted audit principles
- guiding principle
- historical cost principle
- just wage principle
- legal principle
- lower of cost or market principle
- matching principle
- maximum principle
- minimax principle
- minimum principle
- operating principle
- rating principles
- residence principle of taxation
- source principle of taxation
- superposition principle
- territoriality principle
- uncertainty principle
- principle of choice
- principle of classifying
- principle of comparability
- principle of comparative advantage
- principle of comparative cost
- principle of conflicts of law
- principle of continuity of contracts
- principle of continuity of legislaion
- principles of cooperation
- principle of efficiency
- principle of equal advantage
- principle of equality
- principle of equity
- principle of information transparency
- principle of an invention
- principle of legal continuity
- principle of legislative coherence
- principles of management
- principle of material incentive
- principle of most-favoured-nation treatment
- principle of optimality
- principles of price formation
- principle of priority
- principle of profitability of investments
- principle of reciprocity
- principle of risk balancing
- principle of scientific management
- principle of solvency
- principle of sufficiency
- principle of taxation
- in principle
- adhere to principles
- establish a principle
- outline principles
- promote just and equitable principles of trade
- stray from the principlesEnglish-russian dctionary of contemporary Economics > principle
-
9 recognition and measurement concepts
учет, амер. концепции признания и измерения* (базовые принципы, касающиеся процесса ведения учета и составления отчетности; могут быть представлены в виде допущений, принципов и требований)See:qualitative characteristics of accounting information, economic entity assumption, going concern, monetary unit assumption, periodicity assumption, historical cost principle, revenue recognition principle, matching principle, full disclosure principle, cost-benefit relationship, materiality, industry practices, conservatismАнгло-русский экономический словарь > recognition and measurement concepts
См. также в других словарях:
Historical cost — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
Historical Cost — A measure of value used in accounting in which the price of an asset on the balance sheet is based on its nominal or original cost when acquired by the company. The historical cost method is used for assets … Investment dictionary
historical-cost accounting — A system of accounting based on the principle that assets should be valued at historical cost It is relaxed to some extent by such practices as the valuation of stock at the lower of cost and net realizable value and, in the UK, revaluation of… … Big dictionary of business and management
the historical cost principle — basic rule of accounting that deals with prices actually paid … English contemporary dictionary
Cost accounting — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
Cost of goods sold — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
Historical powers — include great powers, nations, or empires in history. The term Great power represent the most important world powers. In a modern context, recognised great powers came about first in Europe during the post Napoleonic era.[1] The formalization of… … Wikipedia
HISTORICAL SURVEY: THE STATE AND ITS ANTECEDENTS (1880–2006) — Introduction It took the new Jewish nation about 70 years to emerge as the State of Israel. The immediate stimulus that initiated the modern return to Zion was the disappointment, in the last quarter of the 19th century, of the expectation that… … Encyclopedia of Judaism
Matching principle — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
Average cost method — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
Fisher's principle — explains why the sex ratio of most species is approximately 1:1. It was famously outlined by R.A. Fisher in his his 1930 book The Genetical Theory of Natural Selection (but incorrectly attributed to Fisher as original). Nevertheless, A.W.F.… … Wikipedia
