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1 принцип наращивания доходов и расходов
Banks. Exchanges. Accounting. (Russian-English) > принцип наращивания доходов и расходов
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2 Abgrenzungsprinzip
Abgrenzungsprinzip n RW accrual basis principle, accrual principle, accrual (basis) concept (Synonym: Grundsatz der Periodenabgrenzung; Grundsatz periodengerechter Zuordnung) -
3 принцип наращивания
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4 Periodenabgrenzung
Periodenabgrenzung f RW accrual concept, accrual principle, accrual basis of accounting, matching principle (IFRS/IAS)* * *f < Rechnung> accrual concept, accrual principle -
5 principio
m (pl -pi) ( inizio) start, beginning( norma) principleal principio at the start, in the beginningda principio from the start or beginning or outsetper principio as a matter of principlein linea di principio in theory* * *principio s.m.1 beginning: il principio dell'anno, the beginning of the year; al principio dell'anno, del mese, at the beginning of (o early in) the year, the month; al principio del libro, della strada, at the beginning of the book, of the road; proprio dal principio, from the very beginning (o right from the start); incomincia dal principio, start from the beginning // dal principio alla fine, from beginning to end2 ( legge, sistema, norma) principle: principio di uguaglianza, principle of equality; principi morali, religiosi, moral, religious principles; un uomo che non ha principi, a man of no principles; un uomo di sani principi, a man of sound principles; seguire un principio di condotta, to follow a line of conduct // una questione di principio, a matter of principle // per principio, on principle: non ho accettato per principio, I have not accepted on principle; fare qlco. per principio, to do sthg. on principle // partire dal principio che..., to start from the principle that...: parte dal principio che ha sempre ragione lui, he starts from the principle that he is always right // (fis.): il principio di Archimede, the principle of Archimedes; principio di minima azione, least action principle // (mat.) il principio della continuità, the principle of continuity // (econ.): principio del beneficio, benefit principle; principio di reciprocità, reciprocity principle; principio dei costi comparati, principle of comparative costs // (amm.): principio del titolo valido, entitlement principle; principio della competenza, accrual basis; principio di cassa, cash basis // (trib.) principio del sacrificio uguale, equal sacrifice tax theory3 pl. ( elementi, rudimenti) principles, rudiments: gli mancano persino i principi della matematica, grammatica, he lacks even the rudiments of mathematics, grammar; principi fondamentali di geometria, first principles of geometry4 ( origine, causa) origin, cause, principle: Dio, principio dell'universo, God, the prime cause of the universe; quell'amicizia fu il principio della sua rovina, that friendship was the cause of his ruin // (fil.) il principio del bene, del male, the principle of good, of evil* * *1.1) (inizio) beginning, startin principio — in o at the beginning, at first
(fin) dal principio — all along, (right) from the start
dal principio alla fine — from beginning to end, from start to finish
ho un principio di raffreddore — I've got a cold coming on, I've got the beginnings of a cold
2) (regola) principle, valueper principio — on principle, as a matter of principle
è una questione di principio — it's the principle of the thing, it's a point o matter of principle
avere sani -pi — to have high principles, to be principled
3) (fondamento) principle, tenet4) mat. fis. principle, law5) chim. farm. principle2.* * *principiopl. -pi /prin't∫ipjo, pi/I sostantivo m.1 (inizio) beginning, start; in principio in o at the beginning, at first; (fin) dal principio all along, (right) from the start; dal principio alla fine from beginning to end, from start to finish; il principio di ogni male the origin of all evil; ho un principio di raffreddore I've got a cold coming on, I've got the beginnings of a cold2 (regola) principle, value; - pi morali morals; per principio on principle, as a matter of principle; in linea di principio in principle; è una questione di principio it's the principle of the thing, it's a point o matter of principle; avere sani -pi to have high principles, to be principled; essere privo di -pi morali to have no morals; persona di nobili -pi high-principled person3 (fondamento) principle, tenet; partire dal principio che to work on the assumption that4 mat. fis. principle, law; principio di Archimede Archimedes' principle5 chim. farm. principle; - pi attivi active principlesII principi m.pl.(rudimenti) rudiment sing., element sing. -
6 принцип начислений
1) General subject: accrual basis2) Accounting: Accrual principleУниверсальный русско-английский словарь > принцип начислений
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7 принцип наращивания
Business: accrual basis, accruals concept, accruals principleУниверсальный русско-английский словарь > принцип наращивания
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8 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.
См. также в других словарях:
accrual basis — See accrual convention. American Banker Glossary In the context of accounting, practice in which expenses and income are accounted for as they are earned or incurred, whether or not they have been received or paid. Antithesis of cash basis… … Financial and business terms
basis — Fundamental principle; groundwork; support; the foundation or groundwork of anything; that upon which anything may rest or the principal component parts of a thing. Accounting. Term used in accounting, especially in tax accounting, to describe… … Black's law dictionary
basis — Fundamental principle; groundwork; support; the foundation or groundwork of anything; that upon which anything may rest or the principal component parts of a thing. Accounting. Term used in accounting, especially in tax accounting, to describe… … Black's law dictionary
basis — ba·sis / bā səs/ n pl ba·ses / ˌsēz/ 1: something (as a principle or reason) on which something else is established the court could not imagine any conceivable basis for the statute see also rational basis 2: a basic principle o … Law dictionary
Comparison of cash and accrual methods of accounting — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
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the accruals basis — ► (also the accrual(s) method, also the accrual(s) principle) a method used in 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: »While the full… … Financial and business terms
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