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1 control account
Fina ledger account which collects the sum of the postings into the individual accounts which it controls. The balance on the control account should equal the sum of the balances on the individual accounts, which are maintained as subsidiary records. -
2 Control Account Work Authorization
Economy: CAWAУниверсальный русско-английский словарь > Control Account Work Authorization
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3 Sales Ledger control account
Accounting: SLCAУниверсальный русско-английский словарь > Sales Ledger control account
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4 purchase ledger control account
Accounting: PLCAУниверсальный русско-английский словарь > purchase ledger control account
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5 Account Control Number
Military: CANУниверсальный русско-английский словарь > Account Control Number
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6 account control
Abbreviation: AC (бухгалтерский надзор) -
7 control of summary account
Chemical weapons: C/SAУниверсальный русско-английский словарь > control of summary account
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8 cuenta control
• control account -
9 cuenta de control
• control account -
10 cuenta de doble control
• dual control accountDiccionario Técnico Español-Inglés > cuenta de doble control
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11 cuenta control
f.control account. -
12 budget account
(U.K.) Fina bank account set up to control a person’s regular expenditures, for example, the payment of insurance premiums, mortgage, utilities, or telephone bills. The annual expenditure for each item is paid into the account in equal monthly installments, bills being paid from the budget account as they become due. -
13 span of control
Gen Mgtthe number and range of subordinates for whom a manager is responsible. The span of control can be calculated by various methods which take into account such factors as whether those supervised are doing the same or different jobs and their levels of seniority, empowerment, experience, and qualification. -
14 blocked account
блокированный счет.Денежные средства, удерживаемые нерезидентами на банковских счетах в стране, осуществляющей валютный контроль (exchange control). Могут быть переведены из страны, в которой они удерживаются, только с разрешения ее правительства.English-Russian explanatory dictionary of the external economic terms > blocked account
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15 User Account Control
Abbreviation: UAC (контроль учетных записей пользователей)Универсальный русско-английский словарь > User Account Control
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16 חשבון בקרה
control account -
17 sintetički račun
• control account -
18 счет контрольный (синтетический)
control account4000 полезных слов и выражений > счет контрольный (синтетический)
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19 счет синтетический (контрольный)
control account4000 полезных слов и выражений > счет синтетический (контрольный)
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20 контрольный учет
См. также в других словарях:
control account — ➔ account * * * control account UK US noun [C] (also controlling account, also adjustment account) ACCOUNTING ► a main record that shows the total amounts of all the accounts listed in a subsidiary ledger (= detailed records from several… … Financial and business terms
control account — a general account showing totals of transactions with detailed figures appearing in subsidiary ledgers. Also called controlling account. * * * … Universalium
control account — general account that displays balances of specific accounts … English contemporary dictionary
control account — A *general ledger account used to record and monitor the accuracy of amounts transferred from *subsidiary ledgers … Auditor's dictionary
control account — noun an account that shows totals of amounts entered in a subsidiary ledger • Hypernyms: ↑accounting, ↑accounting system, ↑method of accounting • Part Holonyms: ↑general ledger … Useful english dictionary
creditors' ledger control account — purchases ledger control account The nominal (or general) ledger control account recording the totals of the entries made to the individual creditors ledgers from the purchases journal and the cash payments journal. The total on the creditors… … Accounting dictionary
debtors' ledger control account — sales ledger control account A nominal ledger (or general ledger) control account that records the totals of entries made to the individual debtors ledgers from the sales day book and the cash receipts journal. The total on the debtors ledger… … Accounting dictionary
cost ledger control account — cost control account The control account that appears in the financial accounting ledger in an accounting system in which separate books are maintained for the financial and costing records. The balance on the cost ledger control account agrees… … Accounting dictionary
purchase ledger control account — An account in the nominal ledger to which the totals of the entries in the purchase day book are posted at regular intervals. With this procedure the balance on the purchase ledger control account should, at any time, equal the aggregate of the… … Big dictionary of business and management
cost control account — See: cost ledger control account … Accounting dictionary
purchases ledger control account — See: creditors ledger control account … Accounting dictionary