-
1 accrual
nnastanak obveze• accrual account financing financiranje preko računa vremenskih razgraničenja• accrual basis obračunska osnova, obračunsko načelo• accrual basis of recording obračunsko načelo biljeћenja• accrual rate stopa prirasta/akumulacije• accruals dospjele/obračunate obveze• accruals principle obračunsko načeloEnglesko-Hrvatski Glosar bankarstva, osiguranja i ostalih financijskih usluga > accrual
-
2 basis
nosnova, osnovica• accounting basis računovodstvena osnova• accrual basis obračunska osnova, obračunsko načelo• accrual basis of recording obračunsko načelo biljeћenja• actuarial basis aktuarska osnova• basis point bazni poen• basis risk bazni rizikBilj.: Rizik različitih fluktuacija promptnih i terminskih cijena od trenutka otvaranja pozicije do njezina zatvaranja• cash basis novčana osnova, gotovinsko načelo• current account balance on a cash basis saldo tekućega računa na gotovinskoj osnovi• current account balance on a transaction basis saldo tekućega računa na transakcijskoj osnovi• group-wide basis grupna osnova• reinsurance basis risk osnovni rizik reosiguranjaBilj.: U slučaju kada se osiguravatelj prestane baviti određenim vrstama osiguranja, on je obvezan isplatiti љtetu po svim aktivnim policama sve do njihova isteka.• settlement basis osnova namirenja• transaction basis transakcijska osnovaEnglesko-Hrvatski Glosar bankarstva, osiguranja i ostalih financijskih usluga > basis
См. также в других словарях:
accrual basis — noun a method of accounting in which each item is entered as it is earned or incurred regardless of when actual payments are received or made • Ant: ↑cash basis • Hypernyms: ↑accounting, ↑accounting system, ↑method of accounting * * * noun … Useful english dictionary
accrual basis — a method of recording income and expenses in which each item is reported as earned or incurred without regard to when actual payments are received or made. Cf. cash basis. [1930 35] * * * … Universalium
cash basis — noun a method of accounting in which each item is entered as payments are received or made (Freq. 1) • Ant: ↑accrual basis • Hypernyms: ↑accounting, ↑accounting system, ↑method of accounting * * * noun : a meth … Useful english dictionary
cash basis — a method of recording income and expenses in which each item is entered as received or paid. Cf. accrual basis. * * * … Universalium
accounting — An act or a system of making up or settling accounts, consisting of a statement of account with debits and credits arising from relationship of parties. State ex rel. King v. Harvey, Miss., 214 So.2d 817, 819. Rendition of an account, either… … Black's law dictionary
accounting — An act or a system of making up or settling accounts, consisting of a statement of account with debits and credits arising from relationship of parties. State ex rel. King v. Harvey, Miss., 214 So.2d 817, 819. Rendition of an account, either… … Black's law dictionary
Public finance — Part of a series on Government Public finance … Wikipedia
Revenue recognition — principle is an important accounting principle, which is the main difference between cash basis accounting and accrual basis accounting. In cash basis accounting revenues are simply recognized when cash is received no matter when and how the… … Wikipedia
Debits and credits — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
Accountancy — [http://dictionary.reference.com/browse/accountancy , dictionary.com] or accounting is the measurement, statement, or provision of assurance about financial information primarily used by lenders, managers, investors, tax authorities and other… … Wikipedia
Cost accounting — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
