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1 current value accounting
comptabilité en valeur actuelleEnglish-French business dictionary > current value accounting
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2 current
current ['kʌrənt]1 noun∎ the boat drifts with the current le courant fait dériver le bateau;∎ the currents of opinion les tendances fpl de l'opinion;∎ also figurative to go with the current suivre le courant;∎ figurative to go against the current aller à contre-courant;∎ to swim against the current nager contre le courant ou à contre-courant(a) (widespread) courant, commun;∎ the current theory la théorie actuelle;∎ it's in current use c'est d'usage courant;∎ words that are in current use des mots courants ou qui s'emploient couramment;∎ as current rumour has it, she… on dit qu'elle…, si l'on en croit les rumeurs, elle…∎ the current issue of this magazine le dernier numéro de cette revue;∎ the current month le mois courant ou en cours;∎ the current week la semaine en cours;∎ the current projects les projets en cours;∎ the current exhibition at the Louvre l'exposition qui a lieu en ce moment au Louvre;∎ his current girlfriend la fille avec qui il est en ce moment, sa copine du moment►► British current account Banking compte m courant; Stock Exchange liquidation f courante;l'actualité f, les questions fpl d'actualité(programme, magazine) d'actualités;Accountancy current assets actif m de roulement;Commerce & Finance current cost prix m courant ou du marché; Stock Exchange cours m instantané;Accountancy current cost accounting comptabilité f en coûts actuels;Accountancy current earnings bénéfices mpl de l'exercice, revenus mpl actuels;current events les événements mpl actuels, l'actualité f;Accountancy & Finance current expenses dépenses fpl de fonctionnement ou d'exploitation;Accountancy current financial year or American current fiscal year exercice m en cours;Accountancy current liabilities passif m exigible à court terme;Finance current rate of exchange cours m actuel du change;Accountancy current ratio coefficient m de liquidité;Accountancy current value valeur f actuelle;Accountancy current value accounting comptabilité f en valeur actuelle;Accountancy current year exercice m en cours;Finance current yield taux m de rendement courant -
3 current
current affairs l'actualité f, les questions f pl d'actualité;current affairs magazine magazine m d'actualité, news magazine m;COMPUTING current application application f en cours;ACCOUNTANCY current assets actif m de roulement;current cost prix m courant ou du marché; STOCK EXCHANGE cours m instantané;current cost accounting comptabilité f en coûts actuels;current earnings bénéfices m pl de l'exercice, revenu m actuel;current expenditure dépenses f pl courantes;current liabilities passif m exigible;ACCOUNTANCY current net value valeur f actuelle nette;current rate of exchange taux m de change actuel;ACCOUNTANCY current ratio coefficient m de liquidité;ACCOUNTANCY current value valeur actuelle;ACCOUNTANCY current value accounting comptabilité en valeur actuelle;current year exercice en cours;FINANCE current yield taux de rendement actuel
См. также в других словарях:
current value accounting — ➔ accounting * * * current value accounting UK US noun [U] (also current cost accounting, also fair value accounting) ► ACCOUNTING a method of accounting based on the cost of replacing assets at the prices that would be paid now, rather than at… … Financial and business terms
current-value accounting — An accounting method that takes account of changes in specific prices rather than changes in the general price level. Assets can be valued at their net realizable value, current replacement cost, or net present value – or a combination of these … Accounting dictionary
current cost accounting — ➔ accounting * * * current cost accounting UK US noun [U] ► ACCOUNTING CURRENT VALUE ACCOUNTING(Cf. ↑current value accounting) … Financial and business terms
current-cost accounting — CCA A form of accounting in which the approach to capital maintenance is based on maintaining the operating capability of a business. Assets are valued at their deprival value, which is the loss that a business would suffer if it were to be… … Accounting dictionary
current-cost accounting — CCA A form of accounting in which the approach to capital maintenance is based on maintaining the operating capability of a business. Assets are valued at their value to the business, which is the loss that a business would suffer if it were to… … Big dictionary of business and management
fair value accounting — UK US noun [U] ► CURRENT VALUE ACCOUNTING(Cf. ↑current value accounting) … Financial and business terms
Учет по текущей стоимости (CURRENT VALUE ACCOUNTING) — Метод учета, согласно которому основой оценки всех активов служит текущая стоимость замещения, текущая возможная цена продажи или чистая возможная цена продажи. Основой оценки всех обязательств является текущая стоимость … Словарь терминов по управленческому учету
accounting — ac‧coun‧ting [əˈkaʊntɪŋ] noun [uncountable] 1. ACCOUNTING JOBS the usual word for the profession of accountancy in the US 2. ACCOUNTING the work of keeping a company s financial records, recording its income and expenses, and its business deals:… … Financial and business terms
Accounting reform — is an expansion to accounting rules that goes beyond the realm of financial measures for both individual economic entities and national economies. It is advocated by those who consider the focus of the present standards and practices wholly… … Wikipedia
value — The importance placed on something by an individual. Value is subjective and may change according to the circumstances. Something that may be valued highly at one time may be valued less at another time. The CENTER ONLINE Futures Glossary * * * ▪ … Financial and business terms
value — The utility of an object in satisfying, directly or indirectly, the needs or desires of human beings, called by economists value in use, or its worth consisting in the power of purchasing other objects, called value in exchange. Joint Highway… … Black's law dictionary