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1 Depreciation, depletion and amortization of capital costs
Глоссарий компании Сахалин Энерджи: амортизация капитализированных затрат (GAAP Financial Statements)Универсальный англо-русский словарь > Depreciation, depletion and amortization of capital costs
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2 basis of presentation
Глоссарий компании Сахалин Энерджи: принцип представления (GAAP Financial Statements) -
3 cash and cash equivalents
1) Бухгалтерия: денежные и приравненные к ним средства, денежные средства и их эквиваленты2) Глоссарий компании Сахалин Энерджи: денежные средства и эквиваленты денежных средств (GAAP Financial Statements)Универсальный англо-русский словарь > cash and cash equivalents
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4 long-lived assets with recorded values
Глоссарий компании Сахалин Энерджи: долгосрочные активы с зарегистрированной стоимостью (GAAP Financial Statements)Универсальный англо-русский словарь > long-lived assets with recorded values
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5 property and equipment
1) Бухгалтерия: материальные активы2) Глоссарий компании Сахалин Энерджи: материалы и оборудование ((GAAP Financial Statements))Универсальный англо-русский словарь > property and equipment
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6 recognition of deferred tax assets and liabilities
Глоссарий компании Сахалин Энерджи: признание отсроченных налоговых активов и обязательств (GAAP Financial Statements)Универсальный англо-русский словарь > recognition of deferred tax assets and liabilities
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7 successful efforts method of accounting
1) Экономика: метод продуктивных затрат (при учете основных средств)2) Глоссарий компании Сахалин Энерджи: учёт по методу успешно завершённых изысканий (GAAP Financial Statements)Универсальный англо-русский словарь > successful efforts method of accounting
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8 undiscounted future cash flows
Глоссарий компании Сахалин Энерджи: будущие потоки денежных средств, не приведенные к оценке настоящего времени (GAAP Financial Statements)Универсальный англо-русский словарь > undiscounted future cash flows
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9 use of estimates
Глоссарий компании Сахалин Энерджи: использование оценок (принцип) (GAAP Financial Statements) -
10 generally accepted accounting principles
общепринятые бухгалтерские принципы; общие соглашения, правила и процедуры, определяющие принятую практику бухгалтерского (финансового) учета в данный момент времени; первоначально термин происходит из практики США, в настоящее время под этим термином часто понимают национальные стандарты учета в отдельных странах; в Великобритании они наз. SSAP ( Statements of standards accounting practice), с 1990 г. FRS ( Financial Reporting Standards).English-Russian dictionary of accounting and financial terms > generally accepted accounting principles
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