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1 accrual method
Finan accounting method that includes income and expense items as they are earned or incurred irrespective of when money is received or paid out. [m1] Also known as accrual basis -
2 cash accounting
Fin1. an accounting method in which receipts and expenses are recorded in the accounting books in the period when they actually occur.2. in the United Kingdom, a system for Value Added Tax that enables the tax payer to account for tax paid and received during a given period, thus allowing automatic relief for bad debts -
3 Учет по методу начисления
Accounting: accrual method of accounting (http://gaap.ru/biblio/glossary/eng/eng_1.asp)Универсальный русско-английский словарь > Учет по методу начисления
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4 учёт по методу начисления
Accounting: accrual method of accounting (http://gaap.ru/biblio/glossary/eng/eng_1.asp)Универсальный русско-английский словарь > учёт по методу начисления
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5 метод начисления
1) General subject: accrual method of accounting, accrual-basis method2) Economy: accrual basis of accounting, accrual method3) Audit: accrual basis -
6 activity based costing
Fin, Gen Mgta method of calculating the cost of a business by focusing on the actual cost of activities, thereby producing an estimate of the cost of individual products or services.Abbr. ABCEXAMPLEAn ABC cost-accounting system requires three preliminary steps: converting to an accrual method of accounting; defining cost centers and cost allocation; and determining process and procedure costs.Businesses have traditionally relied on the cash basis of accounting, which recognizes income when received and expenses when paid. ABC’s foundation is the accrual-basis income statement. The numbers this statement presents are assigned to the various procedures performed during a given period. Cost centers are a company’s identifiable products and services, but also include specific and detailed tasks within these broader activities. Defining cost centers will of course vary by business and method of operation. What is critical to ABC is the inclusion of all activities and all resources.Once cost centers are identified, management teams can begin studying the activities each one engages in and allocating the expenses each one incurs, including the cost of employee services.The most appropriate method is developed from time studies and direct expense allocation. Management teams who choose this method will need to devote several months to data collection in order to generate sufficient information to establish the personnel components of each activity’s total cost.Time studies establish the average amount of time required to complete each task, plus bestand worst-case performances. Only those resources actually used are factored into the cost computation; unused resources are reported separately. These studies can also advise management teams how best to monitor and allocate expenses which might otherwise be expressed as part of general overheads, or go undetected altogether. -
7 Buchführungsarbeiten
Buchführungsarbeiten
book-keeping work;
• Buchführungsbegriffe accounting terms (concepts);
• Buchführungsbelege accounting (bookkeeping) records;
• Buchführungsdienst accounting service;
• Buchführungseintrag bookkeeping entry;
• Buchführungsgebiet accountancy field;
• Buchführungsgrundsätze accounting principles;
• Buchführungskontrolle auditing;
• Buchführungskosten bookkeeping costs;
• Buchführungsmethode accounting method, principle (basis) of accounting;
• Buchführungsmethode für bestimmte Zeitabschnitte accrual method;
• Buchführungsmissbräuche accounting abuses;
• Buchführungspflicht compulsory bookkeeping;
• Buchführungssystem accounting system, system of accounts;
• einheitliches Buchführungssystem uniform accounting system;
• Einnahmen-Ausgaben-Buchführungssystem costs-book principle;
• Buchführungstechnik accounting technique;
• Buchführungsterminologie accounting terminology;
• Buchführungsunterlagen [business] records, accounting records;
• Buchführungsverfahren accounting process;
• Buchführungswesen accountancy;
• zu Buchführungszwecken for accounting purposes. -
8 начисление
с.1) (оплата, взимаемая с кого-л) charge; ( дополнительная оплата) extra chargeначисле́ние изно́са фин. — depreciation charge
начисле́ние нало́га — tax charge
2) ( расчёт) calculation, reckoningцепо́чка начисле́ния сто́имости эк. — value chain
3) ( накопление) accrualме́тод начисле́ния бух. — accrual method (of accounting)
4) ( поступление на счет) crediting (to an account) -
9 количественно-суммовой метод
General subject: accrual method of accountingУниверсальный русско-английский словарь > количественно-суммовой метод
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10 Gewinnergebnis
Gewinnergebnis
result;
• sich in Gewinnerhöhungen niederschlagen to pay off in increased profits;
• Gewinnerholung profits recovery;
• Gewinnermittlung calculation (computation, determination) of profits;
• Gewinnermittlung durch Betriebsvermögensvergleich accrual method of accounting;
• Gewinnerosion erosion of profits, profit erosion;
• Gewinnertrag increment[al] return, proceeds, profits;
• Gewinnerwartungen profit expectations;
• berechtigte Gewinnerwartung reasonable expectation of profit;
• spekulative Gewinnerwartungen paper profits;
• Gewinnerzielung making a profit, profit making, realization of profits, acquisition of gain;
• zur Gewinnerzielung for the purpose of gain;
• Gewinnexplosion profit explosion;
• Gewinnfaktor profitable earner, profit maker, plus factor;
• veränderliche Gewinnfaktoren profit variables (US);
• Gewinnfeststellung ascertainment of profits;
• Gewinnfeststellungsbescheid (Firma) notice of assessment, assessment notice;
• Gewinnformel winning formula;
• Gewinngarantie profit guarantee;
• Gewinngarantievertrag profit-guaranteeing contract;
• Gewinngemeinschaft profit-pooling agreement, pooling (community) of profits, pool;
• Gewinngrößen profit variables (US);
• Gewinngutschriftssystem (Lebensversicherung) reversionary bonus plan;
• Gewinnkalkulation calculation (computation) of profits;
• Gewinnklassifizierung classification of profits;
• Gewinnkonjunktur boom, prosperity;
• Gewinnkonto profit account, (Betriebsgewinn) earned-surplus account (US), (Kapitalgewinn) capital surplus account;
• Gewinn- und Verlustkonto revenue account;
• auf Gewinn- und Verlustkonto buchen to pass to profit and loss account;
• Gewinnkürzung curtailment of profits;
• Gewinnliste list of awards, prize list;
• Gewinnlos winning (drawing) number;
• Gewinnmarge profit margin, margin of profit;
• Gewinnmarge beschneiden to cut into profits;
• Gewinnmargen auf ein Minimum reduzieren to pare margins to the bone;
• Gewinnmaximierung maximization of profits, profit planning (maximation). -
11 Gewinnermittlung durch Betriebsvermögensvergleich
Gewinnermittlung durch Betriebsvermögensvergleich
accrual method of accountingBusiness german-english dictionary > Gewinnermittlung durch Betriebsvermögensvergleich
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12 модифицированный метод начисления
Accounting: modified accrual (применяется в государственном учёте), modified accrual method (применяется в государственном учёте)Универсальный русско-английский словарь > модифицированный метод начисления
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13 cantidad comprometida
(n.) = encumbrance, accrualEx. Accrual accounting, by means of which funds are considered expended at the time of encumbrance irrespective of when invoices are paid, is their preferred method of controlling expenditure.Ex. This has allowed us to move towards an accrual system of accounting whereby estimates are prepared in which expenditure is tied to specified outputs.* * *(n.) = encumbrance, accrualEx: Accrual accounting, by means of which funds are considered expended at the time of encumbrance irrespective of when invoices are paid, is their preferred method of controlling expenditure.
Ex: This has allowed us to move towards an accrual system of accounting whereby estimates are prepared in which expenditure is tied to specified outputs. -
14 cantidad devengada
(n.) = encumbrance, accrualEx. Accrual accounting, by means of which funds are considered expended at the time of encumbrance irrespective of when invoices are paid, is their preferred method of controlling expenditure.Ex. This has allowed us to move towards an accrual system of accounting whereby estimates are prepared in which expenditure is tied to specified outputs.* * *(n.) = encumbrance, accrualEx: Accrual accounting, by means of which funds are considered expended at the time of encumbrance irrespective of when invoices are paid, is their preferred method of controlling expenditure.
Ex: This has allowed us to move towards an accrual system of accounting whereby estimates are prepared in which expenditure is tied to specified outputs. -
15 total devengado
(n.) = encumbrance, accrualEx. Accrual accounting, by means of which funds are considered expended at the time of encumbrance irrespective of when invoices are paid, is their preferred method of controlling expenditure.Ex. This has allowed us to move towards an accrual system of accounting whereby estimates are prepared in which expenditure is tied to specified outputs.* * *(n.) = encumbrance, accrualEx: Accrual accounting, by means of which funds are considered expended at the time of encumbrance irrespective of when invoices are paid, is their preferred method of controlling expenditure.
Ex: This has allowed us to move towards an accrual system of accounting whereby estimates are prepared in which expenditure is tied to specified outputs. -
16 метод начислений
1) General subject: accrual method (учёта обязательств по гарантиям), accrual method (учета обязательств по гарантиям), expense warranty approach (учёта обязательств по гарантиям), expense warranty approach (учета обязательств по гарантиям)2) Insurance: accrual basis of accounting3) Information technology: accrual basis (в бухгалтерских системах) -
17 метод оценки стоимости активов взаимных фондов по рыночной стоимости акций
2) Accounting: mark-to-market method of valuation (на момент продажи держателю, с прибавлением ежедневного прироста их рыночной стоимости), straight line accrual method of valuation (при выкупе)3) Makarov: amortized cost method of valuation (при выкупе)Универсальный русско-английский словарь > метод оценки стоимости активов взаимных фондов по рыночной стоимости акций
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18 кассовый метод бух. учёта
General subject: accrual method (basis) of accounting, cash method of accountingУниверсальный русско-английский словарь > кассовый метод бух. учёта
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19 метод бухгалтерского учёта нарастающим итогом
General subject: accrual method (basis) of accounting, cash method of accountingУниверсальный русско-английский словарь > метод бухгалтерского учёта нарастающим итогом
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20 косвенный метод трансформирования Отчета о прибылях и убытках
Accounting: indirect method (из системы начислений (accrual accounting) в кассовую систему (cash basis of accounting) ведения учёта), indirect method of converting the Income Statement (из системы начислений (accrual accounting) в кассовую систему (cash basis of accounting) ведения учёта)Универсальный русско-английский словарь > косвенный метод трансформирования Отчета о прибылях и убытках
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См. также в других словарях:
accrual method of accounting — A method of accounting in which income is accounted for when earned (not received) and expenses are accounted for when liability for paying them is incurred (not when they are paid). Compare: cash method of accounting Category: Business, LLCs &… … Law dictionary
accrual method of accounting — See also accrual method … Black's law dictionary
accrual method of accounting — See also accrual method … Black's law dictionary
Comparison of Cash Method and Accrual Method of accounting — A comparison of the two primary accounting methods (Cash method and Accrual method) used to calculate taxable income for U.S. Federal income taxes. According to the Internal Revenue Code, a taxpayer may compute taxable income under the following… … Wikipedia
accrual method — n: accrual basis at basis Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. accr … Law dictionary
accrual method — UK US noun [S] ACCOUNTING ► ACCRUALS BASIS(Cf. ↑accruals basis) … Financial and business terms
cash method of accounting — A method of accounting in which income is accounted for when actually received (not, for instance, when an order is taken) and expenses are reported when actually paid (not when liability for paying them is incurred, such as making an order).… … Law dictionary
accrual method — A method of keeping accounts which shows expenses incurred and income earned for a given period, although such expenses and income may not have been actually paid or received. Right to receive and not the actual receipt determines inclusion of… … Black's law dictionary
accrual method — A method of keeping accounts which shows expenses incurred and income earned for a given period, although such expenses and income may not have been actually paid or received. Right to receive and not the actual receipt determines inclusion of… … Black's law dictionary
cash method of accounting — Cash method. The practice of recording income and expense only when cash is received or paid out; used in contradistinction to accrual method. See cash basis accounting. See also accounting … Black's law dictionary
cash method of accounting — Cash method. The practice of recording income and expense only when cash is received or paid out; used in contradistinction to accrual method. See cash basis accounting. See also accounting … Black's law dictionary
