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1 book of prime/original entry
Fina chronological record of a business’s transactions arranged according to type, for example, cash or sales. The books are then used to generate entries in a double-entry bookkeeping system.The ultimate business dictionary > book of prime/original entry
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2 kahdenkertainen kirjanpito
bookkeeping• double entry bookkeepingbookkeeping• bookkeeping by double entry -
3 двойная бухгалтерия
double entry bookkeeping имя существительное:Русско-английский синонимический словарь > двойная бухгалтерия
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4 двойная бухгалтерия
1) General subject: bookkeeping by double entry, double-entry2) Commerce: double entry3) Trade: book-keeping by double4) Economy: double-entry bookkeeping (итальянская), double-entry book-keeping, double bookkeeping5) Advertising: double billing6) Business: double entry bookkeeping, duplicate recording system7) EBRD: double-entry bookkeeping, double-entry systemУниверсальный русско-английский словарь > двойная бухгалтерия
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5 Buchführung
Buchführung f RW, ADMIN accountancy, acc., accy, accounting, book-keeping* * *f <Rechnung, Verwalt> accountancy (acc., accy), accounting, book-keeping* * *Buchführung
accounting, the accounts, bookkeeping;
• allgemeine Buchführung general accounting;
• amerikanische Buchführung columnar (tabular, US) [method of, system of] bookkeeping;
• betriebliche Buchführung industrial accounting;
• doppelte Buchführung double-entry (duplicate) bookkeeping, bookkeeping by double entry, double account system;
• einfache Buchführung single-entry [bookkeeping], bookkeeping by single entry;
• elektronische Buchführung electronic bookkeeping;
• kameralistische Buchführung government[al] accounting;
• kaufmännische Buchführung merchant’s accounts;
• standardisierte Buchführung uniform accounting;
• Buchführung einer Aktiengesellschaft corporation accounting;
• Buchführung über die Einnahmen aus dem Linienverkehr on-line revenue accounting;
• Buchführung über in bar durchgeführte Geschäfte cash basis;
• Buchführung nach angefallenen Istkosten historical accounting;
• Buchführung einer Konzerngesellschaft entity accounting;
• Buchführung mittels Lochkarten punched-card accounting;
• Buchführung in Loseblattform loose-leaf ledger;
• Buchführung einer Tochtergesellschaft subsidiary company accounting;
• Buchführung durcheinander bringen to muddle account books;
• ordnungsgemäße Buchführung haben to keep books of account, to keep books by double entry;
• zur vollständigen Buchführung verpflichtet sein to be required to keep full records, to be accountable;
• ordentliche Buchführung unterhalten to keep accounts, to keep books by double entry. -
6 doppelte Buchführung
doppelte Buchführung f RECHT, RW, STEUER double-entry accounting, double-entry bookkeeping, double-entry system (Synonym: Doppik, das System der kaufmännischen Buchführung; die Erfassung eines Geschäftsvorfalls = accounting event erfolgt immer auf einem Konto und einem Gegenkonto = contra account; a system of bookkeeping in which each business transaction = accounting event = Geschäftsvorfall is entered as a debit = Lastschrift in one account and a credit = Gutschrift in another, the contra account; die Verpflichtung ist aus § 242 III HGB herleitbar; anders § 238 HGB, Buchführungspflicht: Ermittlung des Periodenerfolgs = net income of a given period in doppelter Weise, über die Bilanz oder die GuV)* * *f < Rechnung> double-entry accounting, double-entry bookkeeping* * *doppelte Buchführung
bookkeeping by double entry -
7 двойная бухгалтерия
1. double entry book-keeping2. double entry systemдвойная бухгалтерия; двойная запись — double entry book-keeping
3. double-entry4. double-entry book-keeping5. double entryпростая бухгалтерия, бухгалтерский учёт по системе одинарных записей — single entry bookkeeping
6. double-dealingСинонимический ряд:мошенничество (сущ.) двойная игра; жульничество; мошенничество; мошенство; мухлеж; плутни; плутовствоРусско-английский большой базовый словарь > двойная бухгалтерия
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8 бухгалтерский учёт по методу двойной записи
1) Economy: double-entry bookkeeping2) Business: bookkeeping by double entryУниверсальный русско-английский словарь > бухгалтерский учёт по методу двойной записи
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9 Doppelbrief
Doppelbrief
overweight letter;
• Doppelbuchhaltung bookkeeping by double entry;
• Doppelfassung (Statistik) double counting;
• Doppeldruck mackle, blur;
• Doppeleigentum dual ownership;
• Doppeleintrag double entry;
• Doppelfunktionstaste double function key. -
10 dobbelt
1. aдвойно́й; двукра́тный2. advвдвойне́, вдво́еdóbbelt så (stor) — вдво́е (бо́льше)
* * *double, dual* * *adj double ( fx ration, meaning; have a double purpose),F twofold ( fx have a twofold aim);( om to adskilte ting) dual ( fx have a dual role (, nature));adv double ( fx see double), twice ( fx twice as good, twice as many);[ dobbelt bogholderi] (bookkeeping by) double entry,(fig) double dealing;[ dobbelt bund] double bottom;(se også dobbeltbundet);[ det dobbelte] twice as much;[ det dobbelte af hvad] twice as much as ( fx he got twice as much as I), double what ( fx his salary is now double what it was two years ago);[ det dobbelte beløb] double the amount;[ i sin dobbelte egenskab af] in his dual capacity of;[ i dobbelt forstand] in two senses of the word;[ være i (el. mellem el. under) dobbelt ild] be attacked from two sides(el. on two fronts);[ lægge dobbelt] double up, fold.dobbelt -fold ( fx firedobbelt fourfold). -
11 doppelt für einfach gültig
doppelt für einfach gültig
receipted in duplicate;
• doppelt ausfertigen to make out in duplicate;
• doppelt so viel bezahlen to pay twice as much;
• doppelt verbucht werden to be entered twice;
• in doppelter Ausfertigung [delivered] in duplicate, in two copies;
• Urkunde in doppelter Ausfertigung ausstellen to make out a document in duplicate;
• doppelter Betrag double the amount;
• doppelte Buchführung bookkeeping by double entry;
• doppelte Leistung bei Unfalltod double accident benefit (indemnity, US);
• doppelter Preis (Anzeige) double rate;
• doppelten Preis bezahlen to pay double the price;
• doppelte Quittung receipt in dublicate;
• doppelte Staatsbürgerschaft dual nationality.Business german-english dictionary > doppelt für einfach gültig
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12 Doppelbuchhaltung
Doppelbuchhaltung
bookkeeping by double entry -
13 ikili usulde defter tutma
n. bookkeeping by double entry -
14 kaksinkertainen kirjanpito
bookkeeping• double entry bookkeepingbookkeeping• double entrybookkeeping• double-entry bookkeeping -
15 двойная бухгалтерия
Бизнес, юриспруденция. Русско-английский словарь > двойная бухгалтерия
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16 двойная запись (бухг.)
двойная запись (бухг.)
Методический прием в бухгалтерском учете, состоящий в том, что данные о хозяйственных операциях и иных фактах хозяйственной деятельности в одной и той же денежной сумме одновременно регистрируются в счетах по д?бету одних счетов и по кр?диту других. Например, если по расходному кассовому ордеру вам выдадут под отчет 1000 рублей, то будет сделана запись по кредиту счета «Касса» и по дебету счета «Подотчетные лица». И в каждом из счетов будет проставлено: 1000 рублей. Двойная запись — основа балансового метода в бухгалтерском учете.
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EN
Русско-английский словарь нормативно-технической терминологии > двойная запись (бухг.)
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17 итальянская бухгалтерия
Бизнес, юриспруденция. Русско-английский словарь > итальянская бухгалтерия
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18 подвійна бухгалтерія
double-entry bookkeeping; double-entry system -
19 contabilidad por partida doble
• double entry accounting• double-entry bookkeepingDiccionario Técnico Español-Inglés > contabilidad por partida doble
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20 teneduría de libros por partida doble
• double-entry bookkeepingDiccionario Técnico Español-Inglés > teneduría de libros por partida doble
См. также в других словарях:
Bookkeeping by double entry — Bookkeeping Book keep ing, n. The art of recording pecuniary or business transactions in a regular and systematic manner, so as to show their relation to each other, and the state of the business in which they occur; the art of keeping accounts.… … The Collaborative International Dictionary of English
Bookkeeping by single entry — Bookkeeping Book keep ing, n. The art of recording pecuniary or business transactions in a regular and systematic manner, so as to show their relation to each other, and the state of the business in which they occur; the art of keeping accounts.… … The Collaborative International Dictionary of English
double entry accounting — UK US noun [U] ACCOUNTING ► DOUBLE ENTRY BOOKKEEPING(Cf. ↑double entry bookkeeping) … Financial and business terms
double-entry bookkeeping — noun bookkeeper debits the transaction to one account and credits it to another • Syn: ↑double entry • Hypernyms: ↑bookkeeping, ↑clerking * * * ˌdouble entry ˈbookkeeping 7 [double entry bookkeeping] … Useful english dictionary
double entry bookkeeping — UK US noun [U] (also double entry accounting) ACCOUNTING ► the most commonly used system of recording financial information, in which each amount spent or received is recorded twice. For example, an amount a company spends to buy supplies is… … Financial and business terms
double entry — A bookkeeping system that lists each transaction twice in the ledger. Dictionary from West s Encyclopedia of American Law. 2005. double entry A bookkeeping system that lists each transaction twice in the … Law dictionary
Double entry — Double Dou ble (d[u^]b l), a. [OE. doble, duble, double, OF. doble, duble, double, F. double, fr. L. duplus, fr. the root of duo two, and perh. that of plenus full; akin to Gr. diplo os double. See {Two}, and {Full}, and cf. {Diploma}, {Duple}.]… … The Collaborative International Dictionary of English
Double entry — may refer to:*The double entry bookkeeping system, also known as the double entry accounting system. *Double penetration *A pair of doors in the same opening e.g. French doorsee also*Reentry *Double entendre *Dual ported RAM … Wikipedia
Double entry — Entry En try, n.; pl. {Entries}. [OE. entree, entre, F. entr[ e]e, fr. entrer to enter. See {Enter}, and cf. {Entr[ e]e}.] 1. The act of entering or passing into or upon; entrance; ingress; hence, beginnings or first attempts; as, the entry of a… … The Collaborative International Dictionary of English
double entry — n. a system of bookkeeping in which every transaction is entered as both a debit and a credit in conformity with the underlying accounting equation which states that assets equal liabilities plus net worth double entry adj … English World dictionary
double entry — double entry, adj. Bookkeeping. a method in which each transaction is entered twice in the ledger, once to the debit of one account, and once to the credit of another. Cf. single entry. [1715 25] * * * … Universalium