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21 право
1) General subject: business, charter, faculty, faculty (особ. церковное), freedom, gift, jus (на что-л.), justice, liberty, licensed, really, right, title (на что-либо), the law (AD), eligibility (в некоторых контекстах)2) Military: entitlement (на обеспечение, привилегию), (преимущественное) privilege3) Engineering: priority4) Construction: law (юридическое)5) Law: deterrent of law, franchise, incident, interest (вещное), jus (как система законов), power, right (обычно в субъективном смысле), statutory power6) Economy: entitlement (на помощь, пособие, сделку и т.п.)7) Accounting: authorization, entitlement (на совершение какого-л. действия), right (моральное или юридическое)8) Diplomatic term: entitlement (на помощь, пособие и т.п.), (моральное) warrant9) Information technology: patent10) Special term: entitlement (на помощь, пособие)11) Business: authority12) American English: dibs (Dibs on the front seat! — Чур, я на переднем сиденье!)13) Cables: laws14) leg.N.P. law (in most general sense of the word-a rule or a body of rules of human conduct, including decisions of courts of justice, acts of legislature, and customary law)15) Security: capability -
22 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 -
23 бухгалтерский учёт
Практические методы учёта. Этот термин также относится к общепринятым правилам и условным обозначениям практикующих бухгалтеров. — The practical art of the account. The term also refers to the generally accepted rules and conventions of practicing accountants.
Система учёта издержек, в помощью которой сбор данных об издержках и их анализ осуществляются в соответствием с ответственностями отдельных управляющих по отделам и подразделениям. — A system of cost reporting by which costs are accumulated and analyzed according to the departmental or divisional responsibilities of individual managers.
Russian-English Dictionary "Microeconomics" > бухгалтерский учёт
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24 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.
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