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1 Statement of Auditing Standards
Finan auditing standard, issued by the Auditing Practices Board, containing prescriptions as to the basic principles and practices which members of the U.K. accountancy bodies are expected to follow in the course of an audit.Abbr. SASThe ultimate business dictionary > Statement of Auditing Standards
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2 profit and loss statement
Finthe summary record of a company’s sales revenues and expenses over a period, providing a calculation of profits or losses during that time.Abbr. P&LEXAMPLECompanies typically issue P&L reports monthly. It is customary for the reports to include year-to-date figures, as well as corresponding year-earlier figures to allow for comparisons and analysis.There are two P&L formats, multiple-step and single-step. Both follow a standard set of rules known as Generally Accepted Accounting Principles (GAAP). These rules generally adhere to requirements established by governments to track receipts, expenses, and profits for tax purposes. They also allow the financial reports of two different companies to be compared.The multiple-step format is much more common, because it includes a larger number of details and is thus more useful. It deducts costs from revenues in a series of steps, allowing for closer analysis. Revenues appear first, then expenses, each in as much detail as management desires. Sales may be broken down by product line or location, while expenses such as salaries may be broken down into base salaries and commissions.Expenses are then subtracted from revenues to show profit (or loss). A basic multiple-step P&L looks like this:
P&Ls of public companies may also report income on the basis of earnings per share. For example, if the company issuing this statement had 12,000 shares outstanding, earnings per share would be $5.12, that is, $61,440 divided by 12,000 shares.The ultimate business dictionary > profit and loss statement
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3 основное утверждение
Русско-английский словарь по вычислительной технике и программированию > основное утверждение
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4 основной оператор
Русско-английский словарь по вычислительной технике и программированию > основной оператор
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5 основное утверждение
Русско-английский словарь по патентам и товарным знакам > основное утверждение
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6 основной оператор
Русско-английский большой базовый словарь > основной оператор
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7 основное утверждение
Русско-английский большой базовый словарь > основное утверждение
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8 osnovna izjava
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9 osnovna naredba
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10 основное высказывание
basic statement мат.Русско-английский научно-технический словарь Масловского > основное высказывание
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11 составное утверждение
1. composite statement2. compound statementсложное утверждение; сложный оператор — molecular statement
основное утверждение; основной оператор — basic statement
простое утверждение; простой оператор — simple statement
пустое утверждение; пустой оператор — dummy statement
Русско-английский большой базовый словарь > составное утверждение
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12 пустое утверждение
Русско-английский большой базовый словарь > пустое утверждение
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13 безусловное утверждение
Русско-английский большой базовый словарь > безусловное утверждение
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14 истинное утверждение
Русско-английский большой базовый словарь > истинное утверждение
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15 произвольное утверждение
Русско-английский большой базовый словарь > произвольное утверждение
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16 условное утверждение
Русско-английский большой базовый словарь > условное утверждение
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17 утверждение
с. assertion, statementсложное утверждение; сложный оператор — molecular statement
внесудебное заявление, утверждение — out-of-court assertion
основное утверждение; основной оператор — basic statement
простое утверждение; простой оператор — simple statement
Синонимический ряд:ратификация (сущ.) ратификацияАнтонимический ряд: -
18 ложное утверждение
сложное утверждение; сложный оператор — molecular statement
основное утверждение; основной оператор — basic statement
простое утверждение; простой оператор — simple statement
пустое утверждение; пустой оператор — dummy statement
Бизнес, юриспруденция. Русско-английский словарь > ложное утверждение
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19 совместные утверждения
Русско-английский большой базовый словарь > совместные утверждения
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20 утверждение
1. assertion; statementсложное утверждение; сложный оператор — molecular statement
внесудебное заявление, утверждение — out-of-court assertion
основное утверждение; основной оператор — basic statement
простое утверждение; простой оператор — simple statement
2. affirmationБизнес, юриспруденция. Русско-английский словарь > утверждение
См. также в других словарях:
basic statement — noun see basic proposition * * * protocol (def. 6). [1955 60] … Useful english dictionary
basic statement — protocol (def. 6). [1955 60] * * * … Universalium
basic proposition — noun or basic statement : protocol statement * * * protocol (def. 6) … Useful english dictionary
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