gearing adjustment

См. также в других словарях:

• gearing adjustment — In current cost accounting, an adjustment that reduces the charge to the owners for the effect of price changes on depreciation, stock, and working capital. It is justified on the grounds that a proportion of the extra financing is supplied by… …   Accounting dictionary

• gearing adjustment — In current cost accounting, an adjustment that reduces the charge to the owners for the effect of price changes on depreciation, stock, and working capital It is justified on the grounds that a proportion of the extra financing is supplied by the …   Big dictionary of business and management

• 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

• КОРРЕКТИРОВКА СООТНОШЕНИЯ МЕЖДУ СОБСТВЕННЫМИ И ЗАЕМНЫМИ СРЕДСТВАМИ — (gearing adjustment) Корректировка бухгалтерских счетов в текущих ценах (cм.: учет текущей стоимости (current cost accounting) с целью учета того обстоятельства, что в период инфляции прибыли могут поступать компании от ее капитала, приносящего… …   Словарь бизнес-терминов

• КОРРЕКТИРОВКА СООТНОШЕНИЯ МЕЖДУ СОБСТВЕННЫМИ И ЗАЕМНЫМИ СРЕДСТВАМИ — (gearing adjustment) Корректировка бухгалтерских счетов в текущих ценах (current cost accounting) с целью учета того обстоятельства, что в период инфляции прибыли компании могут возрастать за счет капитала, приносящего фиксированный процент… …   Финансовый словарь

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