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1 discretionary item
учет дискреционная статья* (доходная или расходная статья, которая может быть изменена по усмотрению руководителя)See: -
2 discretionary
прил.1) общ. предоставленный на (собственное) усмотрение, дискреционный, используемый по собственному усмотрению*American sociologists have invented the term "discretionary time" to cover the hours left over from eating, sleeping, and earning a living. — Американские социологи ввели термин "свободное время". Под ним понимается все то время, которое не тратится на еду, сон и зарабатывание средств к существованию.
See:2) эк. дискреционный, свободный (предоставляющий или допускающий свободу действий в какой-л. области; напр., о фонде или счете, управляющий которого самостоятельно, без дополнительной консультации с собственником средств, может принимать инвестиционные решения, либо о биржевом приказе, оставляющем за брокером право выбора времени и цены сделки и т. д.)Syn:Ant:ad hoc, eclectic, contingent, discretionary account, discretionary fund, discretionary trust, discretionary instructions, discretionary item, discretionary adjustment, discretionary coordinationSee:ad hoc, eclectic, contingent, discretionary account, discretionary fund, discretionary trust, discretionary instructions, discretionary item, discretionary adjustment, discretionary coordination
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предоставленный на усмотрение, дискреционный. -
3 item
сущ.1)а) общ. (отдельный) предмет, единица, элемент (в списке, в группе, в наборе и т. п., напр., пункт в докладе, товар (товарная позиция) в перечне товаров и т. п.)They reduced the price on many items. — Они снизили цену на многие товары.
See:consumer items, cost item, delivery item, questionnaire item, item non-response, item-by-item methodб) банк. документ* (в банковских операциях: обозначение отдельного чека, переводного векселя или иного подобного инструмента, с помощью которого осуществляются расчеты)See:cash item 1), exception item, noncash item 1), on-us item, return items, transit item, financial instrument2) общ. вопрос ( в повестке дня), проблемаSyn:4) учет статья (бюджета, бухгалтерской отчетности, платежного баланса)item of income [expenditure\] — статья [расходная\] дохода
See:credit item, debit item, active item, balancing item, balance of payments, cost item, discretionary item, extraordinary item, line-item budgeting, monetary item, cash item, off-balance-sheet item5) учет = accounting record
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каждый отдельный предмет, единица: 1) бухгалтерская запись, статья баланса; 2) в расчетах: чек, вексель, операция (единица учета).* * *позиция; статья; объект. . Словарь экономических терминов .* * *вид товара, товар-----пункт; параграф
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