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1 account balance materiality
Англо-русский экономический словарь > account balance materiality
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2 account balance
1) учет сальдо [остаток\] счета, сальдо по счету (разница между дебетовыми и кредитовыми записями на счете по состоянию на конец отчетного периода)See:2) банк. остаток на счете ( денежная сумма на банковском счете на определенную дату)If you are interested in only your account balance or recent transactions, you can access this information: via the Internet, by phone or at your local Bank of Montreal branch. — Если вы просто хотите узнать величину остатка на вашем счете или получить отчет о последних операциях по счету, то вы можете сделать это через интернет, по телефону или в ближайшем офисе Банка Монреаля.
See:negative balance 2), positive balance 2), surplus balance 2), deficit balance 2), adjusted balance, average monthly balance, average daily balance, past due balance, previous balance, available balance, collected balance, uncollected balance, account statement а), bank account
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остаток средств на счете на конец учетного периода.* * *. . Словарь экономических терминов . -
3 materiality
сущ.1) юр. важность, существенность2) учет существенность (концепция, полагающая, что в бухгалтерском учете должны отражаться только факты, относительно значимые для интерпретации отчетности предприятия, т. е. те, наличие или отсутствие информации о которых может повлиять на принятие решений или изменить их)Syn:See:account balance materiality, accounting concepts, qualitative characteristics of accounting information, user 3)
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материальность, важность: об информации о компании, которая может иметь воздействие на цены ее акций.* * *существенный характер; существенность. . Словарь экономических терминов . -
4 tolerable misstatement
учет допустимое искажение, допустимая ошибка (минимальное количество ошибок в записях по счету, при достижении которого остаток по счету считается значительно неточным)Syn:See:* * *. . Словарь экономических терминов .Англо-русский экономический словарь > tolerable misstatement
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