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41 принципы
1) General subject: code (чести, морали и т.п.), foundation, ground rule, outrage, policies (политика, политики), policy (политика, политики), sansculottism, foundations2) Medicine: guideline4) Mathematics: fundamentals, philosophy5) Accounting: foundations (теории)6) Diplomatic term: ground rules, outrage (и т.п.)7) Psychology: ultraism8) Official expression: (общественного движения) cause9) Business: code10) Automation: maxims11) Quality control: (основные) philosophy12) Robots: strategy13) Makarov: ground rule (взаимоотношений и т.п.)14) oil&gas: policy -
42 торговая политика
1) Accounting: commercial policy2) Advertising: merchandising policy, trading policy3) Business: trade policies, trade policy -
43 steuerrechtlich
II Adv. where tax law is concerned* * *fiscal* * *steu|er|recht|lich1. adjrelating to tax lawstéúerrechtliche Änderungen — changes in the tax laws
ein stéúerrechtlicher Fachmann — a tax expert
2. advdas ist stéúerrechtlich unmöglich — the tax laws make that impossible
er ist stéúerrechtlich versiert — he is familiar with tax law
stéúerrechtlich bedenkliche Maßnahmen (von Person) — dubious accounting practices; (von Staat) dubious tax policies
stéúerrechtlich zulässig — allowed by tax law
* * *steu·er·recht·lich\steuerrechtlich festgelegte Nutzungsdauer deemed tax life* * *A. adj attr tax law …; (gemäß dem Steuerrecht) according to the tax lawsB. adv where tax law is concerned* * *adj.fiscal adj. adv.according to tax law expr. -
44 первичный документ
Первичный документ отражает основные результаты наблюдений за деловыми операциями и событиями, а также стратегии, процедуры и определения, касающиеся учетной информации, которые формулируются на уровне высшего руководства. — The source document reflects the basic observation of business transactions and events, as well as the policies, procedures and definitions formulated at top-management level concerning accounting information.
документ, производный финансовый ([см. дериватив]) — derivative
документ, товарораспорядительный — document of title
Документ, который отражает товары или деньги и даёт право или титул на товары или деньги. — A document that represents the goods or money and gives the right or title to the goods or money.
Russian-English Dictionary "Microeconomics" > первичный документ
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45 EBITDA
abbr. Finearnings before interest, tax, depreciation, and amortization: The earnings generated by a business’s fundamental operating performance, frequently used in accounting ratios for comparison with other companies. Interest on borrowings, tax payable on those profits, depreciation, and amortization are excluded on the basis that they can distort the underlying performance.EXAMPLEIt is calculated as follows:Revenue – Expenses (excluding tax and interest, depreciation, etc.) = EBITDAIt is important to note that EBITDA ignores many factors that impact true cash flow, such as working capital, debt payments and other fixed expenses. Even so, it may be useful in terms of evaluating firms in the same industry with widely different capital structures, tax rates and depreciation policies.
См. также в других словарях:
Accounting Policies — The specific policies and procedures used by a company to prepare its financial statements. These include any methods, measurement systems and procedures for presenting disclosures. Accounting policies differ from accounting principles in that… … Investment dictionary
accounting policies — The specific accounting bases adopted and consistently followed by an organization in the preparation of its financial statements. These bases will have been determined by the organization to be the most appropriate for presenting fairly its… … Accounting dictionary
accounting policies — The specific accounting bases adopted and consistently followed by an organization in the preparation of its financial statements These bases will have been determined by the organization to be the most appropriate for presenting fairly its… … Big dictionary of business and management
accounting policies — apskaitos politika statusas T sritis Gynyba apibrėžtis Apskaitos principai, metodai ir taisyklės, skirti ūkio subjekto apskaitai tvarkyti ir finansinėms ataskaitoms sudaryti. atitikmenys: angl. accounting policies šaltinis NATO mokymų ir pratybų… … Lithuanian dictionary (lietuvių žodynas)
accounting concepts — accounting principles; fundamental accounting concepts The basic theoretical ideas devised to support the activity of accounting. As accounting developed largely from a practical base, it has been argued that it lacks a theoretical framework.… … Big dictionary of business and management
accounting concepts — accounting principles; = fundamental accounting concepts The basic theoretical ideas devised to support the activity of accounting. As accounting developed largely from a practical base, it has been argued that it lacks a theoretical framework.… … Accounting dictionary
Accounting Practice — The routine manner in which the day to day financial activities of a business entity are gathered and recorded. A firm s accounting practice refers to the method by which its accounting policies are implemented and adhered to on a routine basis,… … Investment dictionary
Accounting Changes And Error Correction — Requirements for the accounting for and reporting of a change in accounting principle, change in accounting estimate, change in reporting entity or the correction of a transaction. Accounting Changes and Error Correction is a pronouncement made… … Investment dictionary
accounting bases — The methods used for applying fundamental accounting concepts to financial transactions and items when preparing financial statements. The particular bases adopted by an organization will form its accounting policies … Accounting dictionary
accounting manual — A document that gives details of a business s accounting policies and procedures; it often includes a list of account codes or a chart of accounts. An example of an accounting policy would be the way in which the company treats depreciation,… … Accounting dictionary
Policies and Procedures — are a set of documents that describe an organization s policies for operation and the procedures necessary to fulfill the policies. They are often initiated because of some external requirement, such as environmental compliance or other… … Wikipedia