-
1 flow of cost
учет стоимостной поток, поток стоимости [затрат\], движение затрат (движение стоимости по разным счетам и группам, т. е. перемещение затрат на приобретение материалов в стоимость незавершенного производства, затем в себестоимость готовой продукции и наконец в себестоимость реализованной продукции)This flow of materials is also accompanied by a flow of cost. — Движение материалов сопровождается движением затрат.
Describe and record the flow of cost through the accounts of a manufacturing firm. — Опишите и отразите поток затрат на счетах предприятия.
Syn: -
2 flow of cost
Реклама: движение затрат -
3 flow of cost
-
4 flow
1) течение, поток || течь, протекать2) текучесть ( вид деформации)3) ход, течение ( процесса)4) струя || струиться6) производительность; объём выпуска ( продукции)8) электр. протекание ( тока)•flow in tension — мех. текучесть при растяжении
flow in shear — мех. текучесть при сдвиге
flows in graphs — матем. потоки в графах
flow with gains — поток с приращениями; поток с выигрышами
- arc flow- jet flow- maximum flow - minimal cost flow- net flow- wellbore flow - wellbore-reservoir flow -
5 flow
n1) поток, прилив (вложений)2) скорость; направление; способ передвижения3) средства; финансы, операции, сделки4)• -
6 cost flow
-
7 cost flow assumption
учет признание стоимостных потоков* (выбранный на предприятии метод списания проданных запасов; используется для оценки себестоимости реализованной продукции и остатка запасов)See: -
8 flow
nпоток, прилив, наплыв
- cash flow
- commodity flow
- consumer flow
- data flow
- discounted cash flow
- funds flow
- goods flow
- gross cash flow
- information flow
- manufacturing flow
- material flow
- negative cash flow
- net cash flow
- receipt flow
- traffic flow
- transportation flow
- flow of capital
- flow of credit
- flow of dollars
- flow of exports
- flow of funds
- flow of goods
- flow of investment
- flow of low-cost funds
- flow of money
- flow of new product
- flow of output
- flow of resources
- flow of traffic
- flow of visitors
- flow of work -
9 flow
поток, прилив, наплыв• -
10 flow-through shares
фин. проточные акции* Details of the Flow-Through Shares (FTSs) and Flow-Through Warrants (FTWs) Subscribed.http:www.greaterkwchamber.com/market_watch_flowthru_Jun04.shtmlFlow-Through shares are one of the few remaining tax-assisted investment vehicles available to investors in Canada. Flow-Through Limited Partnerships are tax-advantaged vehicles designed to invest in a portfolio of flow-through shares, usually issued by resource-based companies. Since the introduction of the tax system in 1954, the Canadian government has been working on additional ways to encourage exploration and development in the resource sector. In the 1993 Federal budget, the government allowed certain investors to deduct exploration expenses against income. Since that time there has been a dramatic increase in exploration activity.Flow-through shares do not exist to circumvent any tax rules or to take advantage of any loopholes in the Tax Act. These flow-through shares benefit from certain provisions within the Tax Act that were explicitly created by government, as mentioned above.There are actually three advantages created by flow-through shares, with respect to taxation. The primary benefit of flow-through share investing is the ability of the investment to convert income, in the current year, into capital gains in future years. With the preferential tax treatment of capital gains over income, there is an immediate benefit to the investor. The second is that a tax deferral is created.It is assumed, unless in a highly inflationary environment, that if one can defer the payment of taxes to a later date, that individual has gained a definite advantage. The third advantage created is through tax efficiency. The purchase and subsequent tax credit creates an ACB or adjusted cost base of zero. This is part of the first advantage, whereby income is converted into capital gains. However, there is an added advantage with this conversion. It allows an individual to benefit from capital losses, those losses that have accumulated from past investments in non-registered accounts, by creating capital gains that can be partially or fully offset by those losses.In evaluating tax shelters, it is important to evaluate the tax shelter in the same way as a non-tax shelter investment. That is to say legal and accounting advisers should be consulted and the investment should be examined from a business risk and return point of view. For example, with a real estate investment, the real estate market in the target area should be examined. It may not make a lot of sense to acquire real estate, even if tax sheltered, in a market which is declining. -
11 cost of production
1. затраты на производство; издержки производства; себестоимостьmass production, production in bulk — массовое производство
2. издержки производства -
12 cost flow
1) Общая лексика: поток стоимостей2) Бухгалтерия: поток информации о затратах3) SAP.тех. поток затрат -
13 flow cost
Вычислительная техника: текущие расходы -
14 flow of low-cost funds
Экономика: приток дешёвого капиталаУниверсальный англо-русский словарь > flow of low-cost funds
-
15 cost flow
Специализированный англо-русский словарь бухгалтерских терминов > cost flow
-
16 flow of low-cost funds
English-russian dctionary of contemporary Economics > flow of low-cost funds
-
17 flow of low-cost funds
English-russian dctionary of diplomacy > flow of low-cost funds
-
18 cost flow
s.flujo de costos, movimiento del costo. -
19 flow cost
-
20 cost flow
masraf akisi, masraf seyri
См. также в других словарях:
Flow (Groupe) — Pour les articles homonymes, voir Flow. Flow Pays d’origine Japon … Wikipédia en Français
Flow network — In graph theory, a flow network is a directed graph where each edge has a capacity and each edge receives a flow. The amount of flow on an edge cannot exceed the capacity of the edge. Often in Operations Research, a directed graph is called a… … Wikipedia
Cost segregation study — Part of a series on Taxation Taxation in the United States … Wikipedia
Cost of goods sold — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
Flow Of Costs — Refers to the manner in which costs move through a firm. Typically, the flow of costs is relevant to a manufacturing environment where accountants must quantify what costs are in raw materials, work in process, finished goods inventory and cost… … Investment dictionary
cost — The opposite of revenue. An expense that reflects the price of purchasing goods, services and financial instruments. A cash cost means that cash is given up today to the purchase. Also, the purchase price of an investment, which is compared to… … Financial and business terms
Cost accounting — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
Cost of capital — The cost of capital is a term used in the field of financial investment to refer to the cost of a company s funds (both debt and equity), or, from an investor s point of view the shareholder s required return on a portfolio of all the company s… … Wikipedia
Cost of electricity by source — The cost of electricity generated by different sources measures the cost of generating electricity including initial capital, return on investment, as well as the costs of continuous operation, fuel, and maintenance. The price is normally… … Wikipedia
Cost of equity — In finance, the cost of equity is the return (often expressed as a rate of return) a firm theoretically pays to its equity investors, i.e., shareholders, to compensate for the risk they undertake by investing their capital. Firms need to acquire… … Wikipedia
cost–benefit analysis — ▪ economics in governmental planning and budgeting, the attempt to measure the social benefits of a proposed project in monetary terms and compare them with its costs. The procedure, which is equivalent to the business practice of cost… … Universalium
