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1 изменения в учётной политике
1) General subject: changes in accounting principle, estimate changes2) Accounting: accounting change3) Audit: changes in accounting policyУниверсальный русско-английский словарь > изменения в учётной политике
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2 Änderung
Änderung f 1. GEN alteration, altering, change; modification (von Daten); 2. GRUND modification (an Gebäuden); 3. PAT amendment; 4. POL amendment, switch; 5. RECHT amendment; 6. WIWI change (Angebot und Nachfrage)* * *f 1. < Geschäft> alteration, altering, change, von Daten modification; 2. < Grund> an Gebäuden modification; 3. < Patent> amendment; 4. < Pol> amendment, switch; 5. < Recht> amendment; 6. <Vw> Angebot und Nachfrage change* * *Änderung
alteration, change[-over], modification;
• Änderungen vorbehalten subject to alteration (revision, modification);
• durchgreifende Änderung radical change;
• rechtserhebliche (wesentliche) Änderung material alteration;
• technische Änderungen technical modifications;
• Änderung der Abschreibungsrichtlinien changes in depreciation, depreciation changes;
• Änderung der Adresse change of address;
• Änderung der Aktienstückelung conversion of stocks (US);
• Änderungen im Arbeitskräftebestand labo(u)r change-over;
• Änderungen in der Bestandsbewertung inventory valuation changes;
• Änderung des Besteuerungssystems tax switch;
• Änderung der Bezugsbedingungen alteration of terms of supply;
• vorgenommene Änderungen in der Buchführung accounting changes;
• laufende Änderungen in einer Datei (Computer) file updating;
• Änderung des Flächennutzungsplans rezoning (US), zone change (US);
• Änderung der Gesellschaftsstatuten variation of partnership articles;
• Änderung des Gesellschaftszwecks alteration of objects clause;
• Änderung des Grundkapitals alteration of capital;
• Änderung der Konzessionsbedingungen amendment of a charter;
• Änderung der Lagerhaltung inventory changes;
• Änderung seiner Lebensgewohnheiten break in one’s way of living;
• Änderung durch das Plenum floor amendment (US);
• Änderung der Politik political switch;
• angebrachte Änderungen der Politik expedient change of policy;
• Änderung des Produktionsverfahrens change in process;
• Änderung der Satzung modification of the articles of association;
• Änderung der Steuersätze changes in rates of taxes;
• Änderung der Tagesordnung variation of the order [of business], amendment of the agenda;
• Änderung in der Verteilung des Aktienkapitals reorganization of share capital (Br.) (capital stock, US);
• Änderung der Vertragsbedingungen modification of the terms of a contract;
• Änderung eines Wechselbetrages alteration of amount;
• Änderung der Zinskonditionen market change in interest rates;
• Änderung der Zollpolitik tariff reform;
• gegen jede Änderung in der Zollpolitik sein to stand put (US);
• einige Änderungen vornehmen to make some modifications. -
3 depreciation
Gen Mgtan allocation of the cost of an asset over a period of time for accounting and tax purposes. Depreciation is charged against earnings, on the basis that the use of capital assets is a legitimate cost of doing business. Depreciation is also a noncash expense that is added into net income to determine cash-flow in a given accounting period.EXAMPLETo qualify for depreciation, assets must be items used in the business that wear out, become obsolete, or lose value over time from natural causes or circumstances, and they must have a useful life beyond a single tax year. Examples include vehicles, machines equipment, furnishings, and buildings, plus major additions or improvements to such assets. Some intangible assets also can be included under certain conditions. Land, personal assets, stock, leased or rented property, and a company’s employees cannot be depreciated.Straight-line depreciation is the most straightforward method. It assumes that the net cost of an asset should be written off in equal amounts over its life. The formula used is:(Original cost – scrap value)/Useful life (years)For example, if a vehicle cost $20,000 and can be expected to serve the business for seven years, its original cost would be divided by its useful life:(30,000 – 2,000)/7 = 4,000 per yearThe $4,000 becomes a depreciation expense that is reported on the company’s year-end income statement under “operation expenses.”In theory, an asset should be depreciated over the actual number of years that it will be used, according to its actual drop in value each year. At the end of each year, all the depreciation claimed to date is subtracted from its cost in order to arrive at its book value, which would equal its market value. At the end of its useful business life, any undepreciated portion would represent the salvage value for which it could be sold or scrapped.For tax purposes, some accountants prefer to use accelerated depreciation to record larger amounts of depreciation in the asset’s early years in order to reduce tax bills as soon as possible. In contrast to the straight-line method, the declining-balance method assumes that the asset depreciates more in its earlier years of use. The table opposite compares the depreciation amounts that would be available, under these two methods, for a $1,000 asset that is expected to be used for five years and then sold for $100 in scrap.The depreciation method to be used for a particular asset is fixed at the time that the asset is first placed in service. Whatever rules.jpg)
or tables are in effect for that year must be followed as long as the asset is owned.Depreciation laws and regulations change frequently over the years as a result of government policy changes, so a company owning property over a long period may have to use several different depreciation methods.
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