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1 учет на основе издержек
Русско-английский словарь по экономии > учет на основе издержек
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2 бухгалтерский учет на основе издержек
Banks. Exchanges. Accounting. (Russian-English) > бухгалтерский учет на основе издержек
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3 учет на основе издержек
факторы, определяющие величину издержек — cost determinants
судебные издержки, издержки в процессе — costs in the cause
Бизнес, юриспруденция. Русско-английский словарь > учет на основе издержек
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4 на контрактной основе
1. by contract basisположить за основу; принять за основу — assume as a basis
2. by contracting basisположить в основу; принять за основу — take as a basis
Русско-английский большой базовый словарь > на контрактной основе
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5 повышение ставки банковского учета
Бизнес, юриспруденция. Русско-английский словарь > повышение ставки банковского учета
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6 консерватизм
Бухгалтеры склонны выбирать ту базу для измерений, которая дает наиболее неблагоприятную интерпретацию событий. Этот обычай приводит к определенным предписаниям: 'Не ожидание прибыли, а предвидение всех ожидаемых убытков.' 'Списание любой номинальной стоимости активов, если она вызывает сомнения.' 'Отсутствие в общем случае записей (в учетном регистре или торговых книгах), повышающих номинальную стоимость активов.' 'Оценка запасов товара ниже уровня затрат или чистой реализуемой стоимости.' 'Занижение номинальной стоимости активов достойно одобрения.' Можно утверждать, что такие правила могут принести бухгалтерскому делу дурную славу как науке об измерениях. — As a general rule accountants tend to select that basis for measurement which gives the most unfavorable interpretation of events. This convention gives rise to particular precepts, such as: 'Do not anticipate gains but provide for all foreseeable losses'. 'Write off any assets value if it is doubtful.' 'Asset values should generally not be written up.' 'Value stock-in-trade at the lower of cost or net realizable value.' 'Under-statement of asset values is commendable.' It can be argued that such rules may tend to bring accounting into disrepute as a science of measurement.
См. также в других словарях:
cost basis — see basis 3 Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. cost basis n. The amount … Law dictionary
Cost basis — Part of a series on Taxation Taxation in the United States … Wikipedia
cost convention — The custom used as a basis for recording the costs to be charged against the profit for an accounting period. The cost convention used may be based on historical cost, current cost, or replacement cost … Accounting dictionary
cost convention — The custom used as a basis for recording the costs to be charged against the profit for an accounting period. The cost convention used may be based on historical cost, current cost, or replacement cost … Big dictionary of business and management
cost — Expense; price. The sum or equivalent expended, paid or charged for something. See also actual cost costs net cost rate costing cost bond … Black's law dictionary
cost — Expense; price. The sum or equivalent expended, paid or charged for something. See also actual cost costs net cost rate costing cost bond … Black's law dictionary
basis — ba·sis / bā səs/ n pl ba·ses / ˌsēz/ 1: something (as a principle or reason) on which something else is established the court could not imagine any conceivable basis for the statute see also rational basis 2: a basic principle o … Law dictionary
accounting — ac‧coun‧ting [əˈkaʊntɪŋ] noun [uncountable] 1. ACCOUNTING JOBS the usual word for the profession of accountancy in the US 2. ACCOUNTING the work of keeping a company s financial records, recording its income and expenses, and its business deals:… … Financial and business terms
Accounting software — is application software that records and processes accounting transactions within functional modules such as accounts payable, accounts receivable, payroll, and trial balance. It functions as an accounting information system. It may be developed… … Wikipedia
The Church of Jesus Christ of Latter-day Saints — Classification Latter Day Saint movement Theology Nontrinitarian, Mormonism Governance … Wikipedia
Accounting scholarship — is an academic discipline oriented towards the profession of accounting, usually taught at a business school. Since accounting is a highly technical, standards oriented profession, both practitioners and academics may claim to be experts.… … Wikipedia
