-
1 годовая сумма начисленного износа
Business: annual depreciation chargeУниверсальный русско-английский словарь > годовая сумма начисленного износа
-
2 амортизационные отчисления
1) General subject: admortization, amortization, amortizement, depreciation (основных средств), Amortisation charge2) Engineering: depreciation charge3) Agriculture: depreciation charges4) Construction: accrued depreciation6) Economy: amortisation assignment, amortization (в повышенном размере), amortization charges, annual depreciation amount, capital allowances (в статистике национального дохода), capital charges, depreciation (в повышенном размере), depreciation charges (в размере, не превышающем первоначальной стоимости основного капитала), depreciation deductions, depreciation expenses7) Accounting: amortization expenses8) Finances: depreciation allocations9) Mining: return on the investment10) Taxes: depreciation allowances11) Business: allocation for depreciation, depreciation12) EBRD: amortisation, amortisation13) Automation: deprecation cost, rental cost14) Makarov: depreciation allowance, depreciation payments15) Gold mining: depreciation expenseУниверсальный русско-английский словарь > амортизационные отчисления
См. также в других словарях:
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
depreciation — de·pre·ci·a·tion /di ˌprē shē ā shən/ n 1: any decrease in the value of property (as machinery) for the purpose of taxation that cannot be offset by current repairs and is carried on company books as a yearly charge amortizing the original cost… … Law dictionary
fixed-charge coverage ratio — A measure of a firm s ability to meet its fixed charge obligations: the ratio of (Earnings before interest, depreciation and amortization minus unfunded capital expenditures and distributions) divided by total debt service (annual principal and… … Financial and business terms
fixed charge coverage ratio — A measure of a firm s ability to meet its fixed charge obligations: the ratio of (Earnings before interest, depreciation and amortization minus unfunded capital expenditures and distributions) divided by total debt service (annual principal and… … Financial and business terms
diminishing-balance method — reducing balance method A method of computing the depreciation of a fixed asset in an accounting period, in which the percentage to be charged against income is based on the depreciated value at the beginning of the period (see net book value).… … Accounting dictionary
diminishing-balance method — reducing balance method A method of computing the depreciation of a fixed asset in an accounting period, in which the percentage to be charged against income is based on the depreciated value at the beginning of the period (see net book value).… … Big dictionary of business and management
straight-line method — A method of calculating the amount by which a fixed asset is to be depreciated in an accounting period, in which the depreciation to be charged against income is based on the original cost or valuation, less the asset s estimated net residual… … Accounting dictionary
straight-line method — A method of calculating the amount by which a fixed asset is to be depreciated in an accounting period, in which the depreciation to be charged against income is based on the original cost or valuation, less the asset s estimated net residual… … Big dictionary of business and management
International Financial Reporting Standards — (IFRS) are standards and interpretations adopted by the International Accounting Standards Board (IASB). Many of the standards forming part of IFRS are known by the older name of International Accounting Standards (IAS). IAS were issued between… … Wikipedia
Heavy equipment (construction) — Heavy machinery redirects here. For the album by Anders Johansson, Jens Johansson and Allan Holdsworth, see Heavy Machinery (album). Heavy equipment vehicles of various types parking near a highway construction site … Wikipedia
annuity method — A method of calculating the depreciation on a fixed asset. The objective of the method is to produce an approximately constant annual charge for the total depreciation and cost of capital of an asset. It is calculated in such a way that a low… … Accounting dictionary