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1 provision for depreciation
амортизационный резерв
Сумма, заносимая на кредит счета (account) в бухгалтерской отчетности фирмы для учета снашивания/амортизации (depreciation) отдельных элементов основных фондов. Вычитание суммарной величины этой статьи, накопившейся в результате списаний за ряд лет, из балансовой стоимости актива дает его чистую балансовую стоимость (net book value).
[ http://www.vocable.ru/dictionary/533/symbol/97]Тематики
EN
Англо-русский словарь нормативно-технической терминологии > provision for depreciation
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2 PROVISION FOR DEPRECIATION
(амортизационный резерв) Сумма, заносимая на кредит счета (account) в бухгалтерской отчетности фирмы для учета снашивания/амортизации (depreciation) отдельных элементов основных фондов. Вычитание суммарной величины этой статьи, накопившейся в результате списаний за ряд лет, из балансовой стоимости актива дает его чистую балансовую стоимость ( net book value).Финансы: англо-русский толковый словарь > PROVISION FOR DEPRECIATION
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3 provision for depreciation
1) Бухгалтерия: резерв на компенсацию износа основного капитала2) Деловая лексика: резерв на амортизациюУниверсальный англо-русский словарь > provision for depreciation
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4 provision for depreciation
Англо-русский экономический словарь > provision for depreciation
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5 provision for depreciation
English-russian dctionary of contemporary Economics > provision for depreciation
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6 provision for depreciation
English-russian dctionary of diplomacy > provision for depreciation
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7 provision for depreciation of investment
Банковское дело: резерв на покрытие обесценения инвестицийУниверсальный англо-русский словарь > provision for depreciation of investment
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8 provision for depreciation of securities
Банковское дело: резерв на покрытие обесценения ценных бумагУниверсальный англо-русский словарь > provision for depreciation of securities
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9 provision for depreciation of gold and precious metals
English-russian dctionary of contemporary Economics > provision for depreciation of gold and precious metals
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10 provision for depreciation of securities
English-russian dctionary of contemporary Economics > provision for depreciation of securities
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11 provision for depreciation of securities
English-russian dctionary of diplomacy > provision for depreciation of securities
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12 provision for depreciation of investment securities
English_Russian capital issues dictionary > provision for depreciation of investment securities
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13 provision for depreciation of securities
English_Russian capital issues dictionary > provision for depreciation of securities
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14 accumulated provision for depreciation and amortization
учет, устар. накопленный резерв на износ и амортизацию* ( формируется из амортизационных отчислений по мере износа активов)See:Англо-русский экономический словарь > accumulated provision for depreciation and amortization
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15 accumulated provision for depreciation and amortization
Экономика: накопленный резерв на износ и амортизациюУниверсальный англо-русский словарь > accumulated provision for depreciation and amortization
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16 make provision for depreciation
Деловая лексика: делать амортизационные отчисленияУниверсальный англо-русский словарь > make provision for depreciation
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17 make ... provision for depreciation
/vt/ делать... амортизационные отчисленияАнгло-русский экономический словарь > make ... provision for depreciation
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18 accumulated provision for depreciation and amortization
Англо-русский словарь по экономике и финансам > accumulated provision for depreciation and amortization
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19 provision
n1) снабжение, обеспечение; предоставление2) запас; резерв3) pl ассигнования; резервы на покрытие потерь4) положение, условие (договора, контракта); оговорка
- additional provision
- anti-greenmail provision
- backout provision
- bad debts provision
- blanket provision
- budgetary provision
- call provision
- charter provision
- constitutional provision
- contractual provisions
- conversion provision
- debt provision
- depreciation provision
- drop-dead provision
- financial provision
- fiscal provisions
- general provisions
- general loss provisions
- guarantee provisions
- legal provisions
- licence provisions
- loan loss provision
- monetary law provision
- mandatory provision
- mandatory provisions of a contract
- margin provision
- nonrecurring provisions
- permissive provision
- policy provisions
- standard provisions
- statutory provision
- treatry provisions
- warranty provision
- warranty provisions
- written provision
- provisions against losses
- provisions for bad debts
- provisions for capital reserves
- provisions for contingencies
- provision for cost overruns
- provisions for credit risks
- provision for depletion
- provision for depreciation
- provision for depreciation of gold and precious metals
- provisions for depreciation of investments in affiliated undertaking
- provision for depreciation of securities
- provision for doubtful accounts
- provision for doubtful debts
- provision for income tax
- provisions for liabilities and charges
- provisions for losses
- provision for losses on contractual commitments
- provision for losses on investment in securities
- provision for losses on loans and advances
- provision for losses on share investments
- provisions for material incentives fund
- provisions for negotiations
- provisions for outstanding losses
- provisions for payment
- provisions for pension costs
- provision for possible loss in value of securities
- provision for replacement of inventories
- provisions for the reserve fund
- provisions for reserves
- provision for retirement
- provision for risks
- provisions for securities
- provision for taxation
- provision for taxes
- provisions of an agreement
- provision of capital
- provision of consulting services
- provisions of a contract
- provision of credit
- provision of crediting
- provision of data
- provision of employment
- provision of financial resources
- provision of financing
- provision of funds
- provision of goods
- provisions of guarantee
- provisions of an insurance policy
- provision of law
- provisions of a lease
- provision of a loan
- provisions of a policy
- provision of services
- provision of technology
- provisions of warranty
- subject to provisions
- accept provisions
- apply provisions
- conform to guarantee provisions
- effectuate provisions
- enjoy warranty provisions
- follow the contractual provisions
- fulfil the contractual provisions
- implement provisions
- infringe the provisions
- make provisions
- observe provisions
- revise provisions
- set down provisionsEnglish-russian dctionary of contemporary Economics > provision
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20 provision
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См. также в других словарях:
provision for depreciation — See: depreciation … Accounting dictionary
provision for depreciation — See depreciation … Big dictionary of business and management
depreciation — 1) The measure of the cost or revalued amount (see revaluation) of the economic benefits of a tangible fixed asset that have been consumed during an accounting period. This includes the wearing out, using up, or other reduction in the useful… … Accounting dictionary
depreciation — 1) The diminution in value of a fixed asset due to wear and tear or obsolescence over an accounting period. A provision for depreciation can be computed by means of a number of generally accepted techniques, including the straight line method,… … Big dictionary of business and management
Depreciation and amortization of property, plant, and equipment — The monthly provision for depreciation and amortization (applicable to utility property other than electric plant, electric plant in service, and equipment). U.S. Dept. of Energy, Energy Information Administration s Energy Glossary … Energy terms
Depreciation — Not to be confused with Deprecation. Depreciation refers to two very different but related concepts: the decrease in value of assets (fair value depreciation), and the allocation of the cost of assets to periods in which the assets are used… … Wikipedia
provision — An amount set aside out of profits in the accounts of an organization for a known liability (even though the specific amount might not be known) or for the diminution in value of an asset. Common provisions are for bad debts (see provision for… … Accounting dictionary
provision — An amount set aside out of profits in the accounts of an organization for a known liability (even though the specific amount might not be known) or for the diminution in value of an asset. Common examples include provisions for bad debts, for… … Big dictionary of business and management
Any Company, Inc.: Income statement for the year ended December 31, 20__, Table — ▪ Table Table 2: Any Company, Inc.: Income statement for the year ended December 31, 20 net sales revenues $800 interest and other revenues 14 total revenues $814 expenses cost of merchandise sold $492 salaries of employees 116… … Universalium
Revaluation of fixed assets — In finance, a revaluation of fixed assets is a technique that may be required to accurately describe the true value of the capital goods a business owns.Fixed assets are held by an enterprise for the purpose of producing goods or rendering… … Wikipedia
Classification of accounts — According to Modern approach Accounts are classified into five groups: Asset Expense Revenue Liability Capital According to Traditional approach Accounts are classified into three groups: Real – all the assets except Debtors Nominal – all the… … Wikipedia