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1 амортизация основных средств
1) General subject: amortization of fixed assets (счёт 02), depreciation of fixed assets2) Accounting: capital consumptionУниверсальный русско-английский словарь > амортизация основных средств
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2 амортизация основных фондов
1) General subject: amortization of fixed assets2) EBRD: depreciation of fixed assetsУниверсальный русско-английский словарь > амортизация основных фондов
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3 затраты по износу основных средств
Универсальный русско-английский словарь > затраты по износу основных средств
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4 затраты по износу основных средств
Banks. Exchanges. Accounting. (Russian-English) > затраты по износу основных средств
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5 амортизация основного капитала
amortization of capital (of fixed assets); capital consumptionЮридический русско-английский словарь > амортизация основного капитала
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6 амортизация основного капитала
amortization of capital (of fixed assets); capital consumptionРусско-английский юридический словарь > амортизация основного капитала
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7 Классификация основных средств, включаемых в амортизационные группы
General subject: Classification of Fixed Assets Which Are Included in Amortization Groups (E&Y)Универсальный русско-английский словарь > Классификация основных средств, включаемых в амортизационные группы
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8 платеж на амортизацию нематериальных основных средств
Banks. Exchanges. Accounting. (Russian-English) > платеж на амортизацию нематериальных основных средств
См. также в других словарях:
amortization — (1) The process of making regular, periodic decreases in the book or carrying value of an asset. For example, when a bond is purchased at a price above 100, the difference between the purchase price and the par value, the premium, is amortized.… … Financial and business terms
Amortization — The repayment of a loan by installments. The New York Times Financial Glossary * * * amortization a‧mor‧ti‧za‧tion [əˌmɔːtaɪˈzeɪʆn ǁ ˌæmərtə ] also amortisation noun 1. [countable, uncountable] ACCOUNTING … Financial and business terms
fixed asset — capital asset An asset of a business intended for continuing use, rather than a short term current asset (such as stock). Fixed assets must be classified in a company s balance sheet as intangible, tangible, or investments. Examples of intangible … Accounting dictionary
fixed asset — capital asset An asset of a business intended for continuing use, rather than a short term current asset (such as stock). Fixed assets must be classified in a company s balance sheet as intangible, tangible, or investments. Examples of intangible … Big dictionary of business and management
amortization period — For financial instruments, the time from the inception of a loan or investment instrument with scheduled principal repayments to the due date of the final contractually obligated principal repayment. For fixed assets, the period from the… … Financial and business terms
amortization — A cost *allocation method used to record the reduction in value of an asset over time. The classic case of amortization is the matching of the cost of an item of *property, plant, and equipment to its *useful life. Assets generally lose value as… … Auditor's dictionary
amortization — 1) The process of treating as an expense the annual amount deemed to waste away from a fixed asset. The concept is particularly applied to leases, which are acquired for a given sum for a specified term at the end of which the lease will have no… … Accounting dictionary
amortization — 1) The process of treating as an expense the annual amount deemed to waste away from a fixed asset. The concept is particularly applied to leases, which are acquired for a given sum for a specified term at the end of which the lease will have no… … Big dictionary of business and management
Earnings before interest, taxes, depreciation and amortization — (EBITDA) is a non GAAP metric that can be used to evaluate a company s profitability.::EBITDA = Operating Revenue – Operating Expenses + Other RevenueIts name comes from the fact that Operating Expenses do not include interest, taxes, or… … Wikipedia
depreciated cost — In terms of economics: The measure of capital consumption during production, e.g., machine and equipment wear. Bloomberg Financial Dictionary In terms of finance: The process of amortization of fixed assets ( equipment) to spread the cost over… … Financial and business terms
Depreciation — Not to be confused with Deprecation. Depreciation refers to two very different but related concepts: the decrease in value of assets (fair value depreciation), and the allocation of the cost of assets to periods in which the assets are used… … Wikipedia