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61 accrual basis of accounting
метод нарахування; облік на основі принципу нарахуваньThe English-Ukrainian Dictionary > accrual basis of accounting
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62 accrual basis accounting
Compt. comptabilité d'exercice; pf. comptabilité d'engagement; comptabilité sur la base du fait générateur [BM]English-French dictionary of law, politics, economics & finance > accrual basis accounting
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63 Accrual Basis Accounting
Англо-русский словарь нефтегазовой промышленности > Accrual Basis Accounting
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64 accrual basis accounting
Англо-русский словарь нефтегазовой промышленности > accrual basis accounting
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65 accrual basis accounting
метод начислений при учёте доходов и издержек на счетах; запись доходов и издержек в момент завершения операцииАнгло-русский словарь по экономике и финансам > accrual basis accounting
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66 accrual basis of accounting
comptabilité d'exercice (BD)English-French insurance dictionari > accrual basis of accounting
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67 accrual(-basis) accounting
бухгалтерский учет на основе принципа начисления (когда доходы и расходы учитываются в момент возникновения права на них, хотя соответствующие суммы могут быть не получены или не оплачены)English-russian dctionary of contemporary Economics > accrual(-basis) accounting
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68 accrual(-basis) accounting
бухгалтерский учет на основе принципа начисления (когда доходы и расходы учитываются в момент возникновения права на них, хотя соответствующие суммы могут быть не получены или не оплачены)English-russian dctionary of contemporary Economics > accrual(-basis) accounting
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69 accrual basis accounting
English-Russian information technology > accrual basis accounting
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70 accrual basis of accounting
English-Russian information technology > accrual basis of accounting
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71 salary accounting
1. расчет заработной платы; начисление заработной платыaccounting form — расчетная карточка; счет
2. бухгалтерский расчет зарплаты -
72 cash accounting
1) учет учет денежных средств ( учет денежных расходов и поступлений)See:cash receipts, cash payment 2), cash account, cash audit, financial accounting, cost accounting, tax accounting, lapping
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наличный учет: регистрация расходов в момент их фактического совершения и доходов в момент фактического поступления; см. accrual accounting.* * * -
73 analytical accounting
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74 comparative accounting
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75 materials accounting
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76 wages accounting
расчет заработной платы; начисление заработной платыaccounting form — расчетная карточка; счет
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77 cash (basis) accounting
бухучет по принципу зачисления (в отличие от accrual accounting)English-russian dctionary of diplomacy > cash (basis) accounting
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78 cash (basis) accounting
бухучет по принципу зачисления (в отличие от accrual accounting)English-russian dctionary of diplomacy > cash (basis) accounting
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79 cash basis of accounting
кассовый метод учета (метод по оплате); принципиальный подход в бухгалтерском учете, когда доходы признаются по фактическому поступлению денежных средств или другого возмещения, а расходы - когда они фактически оплачены. См. accrual accounting.English-Russian dictionary of accounting and financial terms > cash basis of accounting
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80 cash basis accounting
учет кассовый метод учета, учет на основании движения денежных средств (метод бухгалтерского учета, при котором доходы признаются в день поступления средств на счета в банках и/или в кассу, а расходы признаются после фактической оплаты возникающих затрат, независимо от периода, к которому они относятся, т. е. в который были заработаны доходы или понесены расходы)Syn:cash basis of accounting, cash-flow accounting, cash accounting, cash receipts and disbursements method of accounting, cash method, receipts and payments basisSee:
См. также в других словарях:
accrual accounting — ➔ accounting * * * accrual accounting UK US noun [U] (also accruals accounting) ACCOUNTING ► accounting in which amounts of money are recorded at the time something is bought or sold, although payments may not yet have been made or received:… … Financial and business terms
Accrual Accounting — An accounting method that measures the performance and position of a company by recognizing economic events regardless of when cash transactions occur. The general idea is that economic events are recognized by matching revenues to expenses (the… … Investment dictionary
accrual accounting — A system of accounting in which revenue is recognized when it is earned and expenses are recognized as they are incurred. The accruals concept is a basic accounting concept used in the preparation of the profit and loss account and balance sheet… … Accounting dictionary
accrual accounting — A system of accounting in which revenue is recognized when it is earned and expenses are recognized as they are incurred. Accrual accounting is a basic accounting concept used in the preparation of the profit and loss account and balance sheet of … Big dictionary of business and management
accrual accounting — See accounting … Black's law dictionary
accrual accounting — See accounting … Black's law dictionary
Accrual Accounting Convention — An accounting system that tries to match the recognition of revenues earned with the expenses incurred in generating those revenues. It ignores the timing of the cash flows associated with revenues and expenses. Bloomberg Financial Dictionary … Financial and business terms
Modified Accrual Accounting — An accounting method commonly used by government agencies that combines accrual basis accounting with cash basis accounting. Modified accrual accounting recognizes revenues when they become available and measurable and, with a few exceptions,… … Investment dictionary
Accrual — is derived from the verb , which describes the gathering or clustering of things together over time, as atoms, or it describes a general increase in number, as in interest. It also holds specific meanings in the contexts of accounting and payroll … Wikipedia
accounting — ac‧coun‧ting [əˈkaʊntɪŋ] noun [uncountable] 1. ACCOUNTING JOBS the usual word for the profession of accountancy in the US 2. ACCOUNTING the work of keeping a company s financial records, recording its income and expenses, and its business deals:… … Financial and business terms
Accounting methods — Cash basisCash basis accounting is a method of bookkeeping that records financial events based on cash flows and cash position. Revenue is recognized when cash is received and expense is recognized when cash is paid. In cash basis accounting,… … Wikipedia