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accounting+policies

  • 41 принципы

    1) General subject: code (чести, морали и т.п.), foundation, ground rule, outrage, policies (политика, политики), policy (политика, политики), sansculottism, foundations
    2) Medicine: guideline
    3) Military: concept, (основные) doctrine
    4) Mathematics: fundamentals, philosophy
    6) Diplomatic term: ground rules, outrage (и т.п.)
    7) Psychology: ultraism
    8) Official expression: (общественного движения) cause
    9) Business: code
    10) Automation: maxims
    11) Quality control: (основные) philosophy
    12) Robots: strategy
    13) Makarov: ground rule (взаимоотношений и т.п.)
    14) oil&gas: policy

    Универсальный русско-английский словарь > принципы

  • 42 торговая политика

    1) Accounting: commercial policy

    Универсальный русско-английский словарь > торговая политика

  • 43 steuerrechtlich

    I Adj. attr. tax law...; (gemäß dem Steuerrecht) according to the tax laws
    II Adv. where tax law is concerned
    * * *
    fiscal
    * * *
    steu|er|recht|lich
    1. adj
    relating to tax law

    stéúerrechtliche Änderungen — changes in the tax laws

    ein stéúerrechtlicher Fachmann — a tax expert

    2. adv

    das 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
    adj JUR relating to tax law pred
    \steuerrechtlich festgelegte Nutzungsdauer deemed tax life
    * * *
    A. adj attr tax law …; (gemäß dem Steuerrecht) according to the tax laws
    B. adv where tax law is concerned
    * * *
    adj.
    fiscal adj. adv.
    according to tax law expr.

    Deutsch-Englisch Wörterbuch > steuerrechtlich

  • 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

  • 45 EBITDA

    abbr. Fin
    earnings 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.
    EXAMPLE
    It is calculated as follows:
    Revenue – Expenses (excluding tax and interest, depreciation, etc.) = EBITDA
    It 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.

    The ultimate business dictionary > EBITDA

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

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