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121 future cost avoidance
учет избежание будущих затрат [издержек\]* (правило, согласно которому издержки являются активом только в том случае, если затраты в настоящем исключают необходимость таких же затрат в будущем; напр., издержки по выплате страховых премий считаются активом, поскольку не нужно выплачивать такие же премии в будущем; постоянные издержки не считаются активом, поскольку их невозможно избежать в будущем)See: -
122 future service potential
учет потенциал затрат [издержек\]* (способность издержек принести доход и/или исключить необходимость таких же издержек в будущем; если издержки имеют такую способность, то они рассматриваются как активы)See:Англо-русский экономический словарь > future service potential
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123 current cost
The most recent price of a product or service. -
124 artificial cost of the service department
Бухгалтерия: взаимно перераспределённые расходы (расходы обслуживающего подразделения плюс часть затрат подразделений, предоставляющих услуги данному подразделению)Универсальный англо-русский словарь > artificial cost of the service department
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125 current service cost
Аудит: стоимость текущих услуг -
126 debt service cost
1) Экономика: стоимость обслуживания долга2) Деловая лексика: издержки по обслуживанию долга -
127 past service cost
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128 prior service pension cost
Бухгалтерия: сумма отчислений в пенсионный план за период трудовой деятельности (за период до начала выплаты пенсии или внесения корректировок в пенсионный план)Универсальный англо-русский словарь > prior service pension cost
См. также в других словарях:
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