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101 contabilidad acumulativa
• accrual accountingDiccionario Técnico Español-Inglés > contabilidad acumulativa
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102 contabilidad de valores devengables
• accrual accountingDiccionario Técnico Español-Inglés > contabilidad de valores devengables
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103 contabilidad diferida
• accrual accounting -
104 contabilidad en valores devengables
• accrual accountingDiccionario Técnico Español-Inglés > contabilidad en valores devengables
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105 contabilidad en valores devengados
• accrual accountingDiccionario Técnico Español-Inglés > contabilidad en valores devengados
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106 sistema de contabilidad a base de ingreso y gasto
• accrual accountingDiccionario Técnico Español-Inglés > sistema de contabilidad a base de ingreso y gasto
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107 учет в соответствии с методом начислений
Русско-английский словарь по экономии > учет в соответствии с методом начислений
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108 учет на основе начисления
Русско-английский словарь по экономии > учет на основе начисления
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109 учет методом начисления
accrual accounting -
110 бухгалтерский учет по методу начисления
Banks. Exchanges. Accounting. (Russian-English) > бухгалтерский учет по методу начисления
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111 учет по методу начислений
• accrual accountingEnglish-Russian dictionary of accounting and financial terms > учет по методу начислений
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112 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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113 учёт на основе принципа начислений
Accounting: accrual accounting (противоположным является cash basis of accounting - кассовый принцип учёта), accrual basis of accounting (противоположным является cash basis of accounting - кассовый принцип учёта)Универсальный русско-английский словарь > учёт на основе принципа начислений
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114 признание доходов или расходов в момент возникновения права получения средств или обязательства их выплатить, а не в момент оплаты или получения денег
Accounting: accrual accounting (см. также accruals), accrual basis of accounting (см. также accruals)Универсальный русско-английский словарь > признание доходов или расходов в момент возникновения права получения средств или обязательства их выплатить, а не в момент оплаты или получения денег
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115 учётная норма прибыли
Универсальный русско-английский словарь > учётная норма прибыли
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116 прямой метод трансформации Отчета о прибылях и убытках
Accounting: direct method (подготовленного на основе принципа начислений (accrual accounting), в формат отчета, подготовленного на основе кассового принципа учёта (cash basis of accounting))Универсальный русско-английский словарь > прямой метод трансформации Отчета о прибылях и убытках
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117 по методу начислений
начисленные налоги; налоговые начисления — tax accruals
Русско-английский большой базовый словарь > по методу начислений
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118 учёт методом начисления
Accounting: accrual accountingУниверсальный русско-английский словарь > учёт методом начисления
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119 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. -
120 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.
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