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1 accrual basis principle
accrual basis principle ACC Grundsatz m der Periodenabgrenzung, Abgrenzungsprinzip n, Grundsatz m periodengerechter Zuordnung (synonymous: accrual principle, accrual concept, accrual basis concept)Englisch-Deutsch Fachwörterbuch der Wirtschaft > accrual basis principle
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2 accrual basis principle
English-russian dctionary of contemporary Economics > accrual basis principle
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3 accrual basis principle
English-russian dctionary of diplomacy > accrual basis principle
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4 accrual basis accounting
учет метод начисления [начислений\], учет методом начисления (метод бухгалтерского учета, при котором факты хозяйственной деятельности организации относятся к тому отчетному периоду, в котором они имели место, независимо от фактического времени поступления или выплаты денежных средств, связанных с этими фактами; применяется в ряде стран как метод учета в государственном секторе в противоположность традиционно используему в этой сфере кассовому методу; использование метода является одним из элементов нового государственного управления; в государственном учете США метод применяется для учета в собственных фондах)Syn:accrual basis, accrual base, accrual basis of accounting, accrual system, accrual method, accrual accountingSee:Англо-русский экономический словарь > accrual basis accounting
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5 accrual principle
accrual principle ACC Grundsatz m der Periodenabgrenzung, Abgrenzungsprinzip n, Grundsatz m der periodengerechten Zuordnung, Grundsatz m periodengerechter Zuordnung, Periodenabgrenzung f (synonymous: accrual basis principle, accrual concept, accrual basis concept)Englisch-Deutsch Fachwörterbuch der Wirtschaft > accrual principle
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6 principle
nпринцип, основа, закон
- acceleration principle
- accounting principle
- accrual basis principle
- arm's length principle
- auditing principles
- averaging principle
- broad principles
- cash flow principle
- ceiling principle
- common law principles
- compatibility principle
- compensation principle
- cost-benefit principle
- credit principle
- equitable principle
- flexibility principle
- floor principle
- fluctuating principle
- fullcost principle
- functional principle
- generally accepted accounting principles
- generally accepted audit principles
- guiding principle
- historical cost principle
- just wage principle
- legal principle
- lower of cost or market principle
- matching principle
- maximum principle
- minimax principle
- minimum principle
- operating principle
- rating principles
- residence principle of taxation
- source principle of taxation
- superposition principle
- territoriality principle
- uncertainty principle
- principle of choice
- principle of classifying
- principle of comparability
- principle of comparative advantage
- principle of comparative cost
- principle of conflicts of law
- principle of continuity of contracts
- principle of continuity of legislaion
- principles of cooperation
- principle of efficiency
- principle of equal advantage
- principle of equality
- principle of equity
- principle of information transparency
- principle of an invention
- principle of legal continuity
- principle of legislative coherence
- principles of management
- principle of material incentive
- principle of most-favoured-nation treatment
- principle of optimality
- principles of price formation
- principle of priority
- principle of profitability of investments
- principle of reciprocity
- principle of risk balancing
- principle of scientific management
- principle of solvency
- principle of sufficiency
- principle of taxation
- in principle
- adhere to principles
- establish a principle
- outline principles
- promote just and equitable principles of trade
- stray from the principlesEnglish-russian dctionary of contemporary Economics > principle
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7 principle
принцип, основа; закон•The principles that underlie all accounting reports. — Принципы, которые лежат в основе всей бухгалтерской отчетности.
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8 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
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9 basis of accounting
учет метод учета ( доходов и расходов)See: -
10 revenue recognition principle
учет принцип признания дохода (принцип, на котором основывается признание дохода; напр., выручка может признаваться в том же отчетном периоде, в котором она была получена, и отражаться по ее справедливой стоимости на момент получения и т. п.)See:Англо-русский экономический словарь > revenue recognition principle
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11 принцип наращивания доходов и расходов
Banks. Exchanges. Accounting. (Russian-English) > принцип наращивания доходов и расходов
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12 Abgrenzungsprinzip
Abgrenzungsprinzip n RW accrual basis principle, accrual principle, accrual (basis) concept (Synonym: Grundsatz der Periodenabgrenzung; Grundsatz periodengerechter Zuordnung) -
13 принцип наращивания
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14 Periodenabgrenzung
Periodenabgrenzung f RW accrual concept, accrual principle, accrual basis of accounting, matching principle (IFRS/IAS)* * *f < Rechnung> accrual concept, accrual principle -
15 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. -
16 принцип начислений
1) General subject: accrual basis2) Accounting: Accrual principleУниверсальный русско-английский словарь > принцип начислений
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17 принцип наращивания
Business: accrual basis, accruals concept, accruals principleУниверсальный русско-английский словарь > принцип наращивания
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18 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
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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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