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1 book entry
Finan accounting entry indicated in a record somewhere but not represented by any document -
2 book inventory
Finthe number of items in stock according to accounting records. This number can be validated only by a physical count of the items. -
3 Economic Book Value
Accounting: EBVУниверсальный русско-английский словарь > Economic Book Value
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4 Finnish Book- Entry System
Accounting: FBESУниверсальный русско-английский словарь > Finnish Book- Entry System
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5 Stud Book Tradition
Accounting: SBTУниверсальный русско-английский словарь > Stud Book Tradition
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6 cash book - payments side
Accounting: CBPУниверсальный русско-английский словарь > cash book - payments side
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7 cash book - receipts side
Accounting: CBRУниверсальный русско-английский словарь > cash book - receipts side
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8 net book value
Accounting: NBV -
9 petty cash book
Accounting: PCB -
10 purchases day book
Accounting: PDBУниверсальный русско-английский словарь > purchases day book
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11 sales day book
Accounting: SDB -
12 Date Book Archive
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13 average accounting return
Finthe percentage return realized on an asset, as measured by its book value, after taxes and depreciationThe ultimate business dictionary > average accounting return
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14 Buchwert
Buchwert m 1. FIN book value (definiert als Gesamtvermögen minus immaterielles Vermögen minus Schulden; defined as total assets minus intangible assets minus liabilities; cf KBV = Kurs-Buchwert-Verhältnis = price-to-book ratio = P/B ratio); 2. GEN written-down value (Restbuchwert); net book value (Nettobuchwert, book value after depreciation); 3. RW accounting value, book cost, amortized cost, carrying value; 4. WIWI cost* * *m 1. < Finanz> book value; 2. < Geschäft> written-down value; 3. < Rechnung> accounting value, book cost, carrying value; 4. <Vw> cost* * *Buchwert
book (accounting, carrying) value, book (amortized) cost;
• Buchwerte book figures, nominal assets (US);
• börsenmäßig gehandelte Buchwerte inscribed stocks (Br.);
• Buchwert vor Abschreibungen gross book value;
• Buchwert des Gesellschaftskapitals book value of a company’s resources;
• Buchwert nach Vornahme von Abschreibungen net book value;
• Buchwerte bei der Verwertung erzielen to realize at book value;
• Buchwert übersteigenden Erlös erzielen to yield a profit over the book value;
• Buchwert herabsetzen (heraufsetzen) to write down (up) the book value;
• Buchwerte erheblich übersteigen to be appreciably in excess of book values. -
15 Buchgewinn
Buchgewinn m RW accounting profit, book profit* * *m < Rechnung> accounting profit, book profit* * *Buchgewinn
book (accounting) profit, (aus Werterhöhungen) surplus of appreciation -
16 бухгалтерская отчётность
1) General subject: accounting reports2) Railway term: account books3) Economy: accounting control4) Accounting: accounts, financial statements, accounting reporting5) Official expression: accounting records6) Taxes: accounting statement7) Business: book accounting (= financial accounting, как подготовка и представление бухгалтерской отчётности в отличие от налоговой; не учёт)Универсальный русско-английский словарь > бухгалтерская отчётность
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17 бухгалтерская отчетность
1) General subject: accounting reports2) Railway term: account books3) Economy: accounting control4) Accounting: accounts, financial statements, accounting reporting5) Official expression: accounting records6) Taxes: accounting statement7) Business: book accounting (= financial accounting, как подготовка и представление бухгалтерской отчётности в отличие от налоговой; не учёт)Универсальный русско-английский словарь > бухгалтерская отчетность
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18 Buchgeld
Buchgeld n 1. BANK deposit currency, deposit money, bank money; 2. FIN (BE) credit money; 3. WIWI deposit money* * *n 1. < Bank> deposit currency, deposit money, bank money; 2. < Finanz> credit money (BE) ; 3. <Vw> deposit money* * *Buchgeld
credit money (currency), written (book, fiduciary) money, money in account (Br.), deposit currency (Br.) (money, Br.), bank (checkbook, fiat) money (US);
• Buchgelehrsamkeit book knowledge;
• Buchgemeinschaft book club;
• Buchgewerbe book trade;
• Buchgewinn book (accounting) profit, (aus Werterhöhungen) surplus of appreciation;
• Buchgewinn aufgrund veränderter Lagerbestandsbewertung book inventory profit;
• Buchgläubiger book creditor;
• Buchgroßhändler wholesale bookseller;
• Buchgrundschuld [etwa] registered land charge (Br.);
• Buchguthaben credit balance. -
19 libro de contabilidad
• account book• accounting book• book of account -
20 регистр бухгалтерского учёта
1) General subject: account book, accounting register2) Accounting: ledger (см. также general ledger - Главная книга; subsidiary ledger - вспомогательный регистр)3) Gold mining: ledgerУниверсальный русско-английский словарь > регистр бухгалтерского учёта
См. также в других словарях:
Open-book accounting — is an extension of the principles of Open book management to include in an organisation s accounts all those with an interest in the organisation, not merely its employees and its shareholders (including those whose shareholding is managed… … Wikipedia
book-keeping — ˈbook ˌkeeping also book keeping noun [uncountable] ACCOUNTING the recording of all the money received into and paid out from a business: • Every business must have an accounts function where income and expenditure book keeping is done. ˌdouble… … Financial and business terms
book of first entry — ˌbook of ˌfirst ˈentry also ˌbook of ˌprime ˈentry noun [countable usually plural] ACCOUNTING a book or computer record in which amounts that a company receives and spends are first recorded before total amounts are entered in ledger S (=… … Financial and business terms
book of final entry — ˌbook of ˌfinal ˈentry noun [countable usually plural] ACCOUNTING one of the books or computer records showing the totals of items shown separately in the book of first entry or day book; = LEDGER * * * book of final entry UK US noun [C, usually… … Financial and business terms
book — [book] n. [ME bok < OE boc, pl. bec < PGmc * bokiz, beech, beechwood tablets carved with runes < IE * bhagos, beech > BEECH, Gr phagos, L fagus] 1. a) a number of sheets of paper, parchment, etc. with writing or printing on them,… … English World dictionary
book equity — ➔ equity * * * book equity UK US noun [U] ACCOUNTING ► BOOK VALUE(Cf. ↑book value) … Financial and business terms
book debt — ➔ debt * * * book debt UK US noun [C or U] ACCOUNTING ► money that a company has not yet received from customers who owe it money, as recorded in the company s accounts: »A company is able to charge its book debts as security for a loan … Financial and business terms
book depreciation — ➔ depreciation * * * book depreciation UK US noun [U] ACCOUNTING ► the reduction in value of an asset each year as recorded in a company s accounts, which may be different to its real reduction in value: »In later years, book depreciation might… … Financial and business terms
book-keeper — ˈbook ˌkeeper also book keeper noun [countable] ACCOUNTING JOBS a person whose job is to make an official record of all the money received into and paid out from a business: • the need to find an experienced and competent book keeper … Financial and business terms
book-to-bill ratio — ➔ ratio * * * book to bill ratio UK US noun [C] US ACCOUNTING ► a number that shows how many orders a company has received and whether that number of orders is more than, less than, or the same as the number of orders it has recently completed:… … Financial and business terms
book gain — UK US noun [C or U] ACCOUNTING ► BOOK PROFIT(Cf. ↑book profit) … Financial and business terms