going concern principle

учет = going-concern assumption

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учет = going-concern assumption

1) Финансы: допущение непрерывности функционирования предприятия

2) Деловая лексика: принцип деятельности предприятия

учет допущение непрерывности, допущение о действующем предприятии (допущение в бухгалтерском учете, подразумевающее, что предприятие продолжит функционирование в течение неограниченного времени; предполагает учет по первоначальной, а не по ликвидационной стоимости; данный принцип не применяется, если имеет место банкротство или есть намерение ликвидировать или продать предприятие)

s COMPT principi d'empresa en funionament

[ˈprɪnsəpl]

accruals principle принцип наращивания accusatorial principle доктрина обвинения adhesion principle принцип согласия principle принцип; правило; закон; as a matter of principle в принципе; unanimity principle принцип единогласия assessment principle принцип оценки auditing principle принцип проведения ревизии averaging principle принцип усреднения basic principle основной принцип benefit principle принцип полезности business principle деловой принцип business principle принципы ведения торгово-промышленной деятельности calculation principle принцип вычислений calculation principle принцип расчета cutting-off principle принцип периодизации decision as to principle решение в принципе depreciation principle принцип начисления износа distribution/contribution principle принцип распределения и отчисления domain principles специальные принципы equimarginal principle принцип равенства в пределе exclusion principle принцип исключения FIFO principle принцип обслуживания в порядке поступления FIFO principle принцип расходования в порядке поступления first-in-first-out principle принцип обслуживания в порядке поступления first-in-last-out principle принцип обслуживания в обратном порядке fundamental principle основной принцип going concern principle принцип деятельности предприятия immutability principle принцип неизменности in principle в принципе; on principle из принципа; on the principle that исходя из того, что inventory principle принцип управления запасами invoicing principle порядок выписки счета-фактуры leading principle основной принцип legal principle правовой принцип liberty principle принцип свободы majority principle принцип большинства man of high(est) principle высокопринципиальный человек; a man of no principles беспринципный человек management principle руководящий принцип management principle управленческий принцип maximum principle принцип максимума of principle принципиальный; a question of principle принципиальный вопрос in principle в принципе; on principle из принципа; on the principle that исходя из того, что in principle в принципе; on principle из принципа; on the principle that исходя из того, что parity principle принцип паритета polluter pays principle принцип "загрязнитель платит" precautionary principle принцип предосторожности principle аксиома principle закон principle основа principle основное правило principle первопричина; причина, источник principle правило principle принцип, доктрина, правило, норма principle принцип; правило; закон; as a matter of principle в принципе; unanimity principle принцип единогласия principle принцип principle принцип устройства (машины, механизма и т. п.) principle хим. составная часть, элемент principle for allocation of reserves принцип распределения резервов principle of 'just who do you think you are' принцип "вы именно тот, кем вы себя считаете" principle of balance принцип баланса principle of causation принцип причинной обусловленности principle of equal pay принцип равной оплаты principle of equality принцип равенства principle of free access to public records принцип свободного доступа к государственным архивам principle of law правовая норма principle of oral proceedings принцип устного производства principle of reciprocity принцип взаимности principle of scission система раздельных режимов супружеской собственности для движимости и недвижимости principle of solidarity принцип солидарности principle of surrogation принцип замещения pro rata principle принцип пропорциональности quality principle принцип обеспечения качества of principle принципиальный; a question of principle принципиальный вопрос question!: principle of principle вопрос принципа rating principle принцип расчета страховых премий rating principle принцип расчета тарифных ставок realization principle принцип реализации reserve allocation principle принцип распределения резерва resolution principle принцип резолюций scarcity principle принцип недостаточности shortage principle принцип дефицита tax principle принцип налогообложения territorial principle территориальный принцип total cost principle принцип общей стоимости principle принцип; правило; закон; as a matter of principle в принципе; unanimity principle принцип единогласия valuation principle принцип оценивания

учет, амер. концепции признания и измерения* (базовые принципы, касающиеся процесса ведения учета и составления отчетности; могут быть представлены в виде допущений, принципов и требований)

учет принципы (бухгалтерского) учета (правила и указания по ведению бухгалтерского учета, касающиеся измерения (оценки и признания) активов, обязательств, доходов и расходов)

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сокр. VAT гос. фин. налог на добавленную стоимость, НДС (косвенный налог, взимаемый со стоимости, добавленной на каждом этапе производства и обмена товаров и услуг, т. е. с разницы между стоимостью продукта или услуги и стоимостью ресурсов, использованных при производстве данного товара или оказании данной услуги)

учет принцип автономности, концепция хозяйственной [учетной\] единицы (принцип бухгалтерского учета, согласно которому предприятие рассматривается как хозяйствующий субъект, обособленный от своих собственников; является обязательным для всех форм предпринимательства, в т. ч. для индивидуальных предпринимателей)

1) (as entertainment) spettacolo m. (anche teatr. cinem.); (particular performance) rappresentazione f.; rad. telev. trasmissione f.; (of slides) proiezione f.

2) comm. (of cars, boats etc.) salone m.; (of fashion) sfilata f.; (of flowers, crafts) mostra f.

3) (of feelings) prova f., dimostrazione f.; (of strength) dimostrazione f.; (of wealth) ostentazione f.

4) (performance)

5) colloq. (business, undertaking)

••

verbo transitivo (pass. showed; p.pass. shown)

1) (present for viewing) mostrare [person, object, photo]; presentare [ fashion collection]; mostrare, fare vedere [ ticket]; [TV channel, cinema] dare [ film]

2) (display competitively) fare sfilare [ animal]; esporre, mettere in mostra [ flowers]

3) (reveal) mostrare [ feeling]; esporre [principle, fact]; [ garment] lasciare vedere [ underclothes]; [ patient] presentare [ symptoms]

4) (indicate) indicare [time, direction]

5) (demonstrate) [ reply] dimostrare, testimoniare [wit, intelligence]; [gesture, gift] dimostrare [respect, gratitude]

6) (prove) dimostrare [truth, guilt]

7) (conduct)

8) colloq. (teach a lesson to)

verbo intransitivo (pass. showed; p.pass. shown)

1) (be noticeable) [stain, label, emotion] vedersi

2) (be exhibited) [ artist] esporre; [ film] passare

•

- show in

- show off

- show out

- show round

- show up

••

* * *

1) (to allow or cause to be seen: Show me your new dress; Please show your membership card when you come to the club; His work is showing signs of improvement.) mostrare

2) (to be able to be seen: The tear in your dress hardly shows; a faint light showing through the curtains.) vedersi

3) (to offer or display, or to be offered or displayed, for the public to look at: Which picture is showing at the cinema?; They are showing a new film; His paintings are being shown at the art gallery.) far vedere, presentare

4) (to point out or point to: He showed me the road to take; Show me the man you saw yesterday.) mostrare

5) ((often with (a)round) to guide or conduct: Please show this lady to the door; They showed him (a)round (the factory).) condurre, accompagnare

6) (to demonstrate to: Will you show me how to do it?; He showed me a clever trick.) mostrare

7) (to prove: That just shows / goes to show how stupid he is.) dimostrare, provare

8) (to give or offer (someone) kindness etc: He showed him no mercy.) mostrare

1) (an entertainment, public exhibition, performance etc: a horse-show; a flower show; the new show at the theatre; a TV show.) mostra, spettacolo

2) (a display or act of showing: a show of strength.) dimostrazione

3) (an act of pretending to be, do etc (something): He made a show of working, but he wasn't really concentrating.) finta

4) (appearance, impression: They just did it for show, in order to make themselves seem more important than they are.) mostra, ostentazione

5) (an effort or attempt: He put up a good show in the chess competition.) prestazione, prova di sé

•

- showy

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1 esposizione; mostra; fiera; esibizione; salone: a show of paintings, un'esposizione di quadri; a flower show, una mostra di fiori; a dog [cattle] show, una mostra canina [di bovini]; a sample show, una fiera campionaria; the Motor [the Boat] Show, il salone dell'automobile [della nautica]

2 [cu] mostra; esibizione; ostentazione; dimostrazione; sfoggio: a show of affection, una dimostrazione d'affetto; (mil., polit., ecc.) a show of force, un'ostentazione di forza

3 [cu] apparenza; finzione; mostra; finta: It's all show!, è tutta una finta!; to do [to say] st. for show, fare [dire] qc. per mostra

4 [u] aspetto esteriore; esteriorità; parvenza: He's too concerned with show, si preoccupa troppo delle apparenze; a request with some show of sense, una richiesta che ha qualche parvenza di ragionevolezza

5 (teatr.) spettacolo, rappresentazione, rivista; (cinem., radio, TV) proiezione, programma, show: The show begins at nine o'clock, lo spettacolo comincia alle nove; DIALOGO → - Booking online- There's a show at 7.10 or the late show is at 10.30, c'è uno spettacolo alle 21:10 o l'ultimo è alle 22:30; stage show, spettacolo teatrale; TV show, programma televisivo; spettacolo televisivo; quiz show, quiz show; spettacolo a base di quiz

6 segno; traccia

7 (fam.) affare; azienda; impresa; organizzazione; baracca (fam.): After all, it's your show!, dopotutto, è affar tuo!; He wants to run ( o to boss) the show, vuole essere a capo dell'azienda; vuole comandare lui; You're in charge of the whole show, sei tu il capo della baracca!

8 (fam.) affare; cosa; faccenda: a disgraceful show, un brutt'affare; una cosa vergognosa; to give the ( whole) show away, mettere a nudo la faccenda; svelare le magagne; scoprire gli altarini

9 (fam., spec. USA) occasione; opportunità: Give him a fair show, dategli l'occasione di mostrare quel che vale (o quel che sa fare)

10 (fam.) prova di sé; prestazione; comportamento

11 ( gergo mil.) prova di forza; battaglia; operazione; l'impegnare il nemico

12 (ipp., USA) piazza d'onore, terzo posto ( in una corsa)

● (teatr.) show bill, cartellone, manifesto □ show-box, scatola che contiene foto piccanti ( che si vedono attraverso un foro) □ show business ► showbusiness □ ( USA) show biz ► showbiz □ show card ► showcard □ show ground, zona fiera (o fieristica) □ (comm.) show-how, dimostrazione ( di un metodo, ecc.) □ ( nelle votazioni) show of hands, alzata di mano: to vote by (a) show of hands, votare per alzata di mano □ (fam.) show-off, ostentazione, esibizionismo; (fam.) esibizionista, mattatore □ (fam. GB; di persona o personaggio vistosi) show pony, primadonna; primattore □ (leg.) show-up, confronto ( tra l'imputato e la vittima o un testimone); confronto all'americana □ show stopper, (teatr.) canzone (numero, ecc.) che scatena gli applausi; (fig.) cosa eccezionale; capolavoro □ show trial, processo politico ( per dimostrare il potere del governo) □ ( USA) show-window, vetrina, mostra ( di negozio) □ for show, per mostra; per salvare le apparenze □ ( USA) to get a fair show, essere trattato con lealtà (o con equità) □ (fig. USA) to get the show on the road, dare inizio ai lavori (al progetto, alla campagna) □ (fam. antiq.) Good show!, bel lavoro!; bravo!; benissimo! □ to make a show of, far mostra di, fingere di; mettere in mostra; ostentare: He made a show of interest [of accepting my offer], fece finta di essere interessato [di accettare la mia offerta]; to make a show of indifference, ostentare indifferenza □ to make a fine show, fare un bell'effetto; far figura □ a show of solidarity, un gesto di solidarietà □ to be on show, essere in mostra; essere esposto; ( di merce) essere in vetrina □ (fam.) to put up a good [a poor] show, dare una buona [una cattiva] prova di sé; fare una bella [una misera] figura; figurare bene [male] □ (fam.) to steal the show, monopolizzare (o prendersi tutti) gli applausi; fare un successone; essere la star ( di un evento mondano) □ (fam.) Let's get this show on the road!, cominciamo!

(pass. showed, p. p. shown)

A v. t.

1 mostrare; far vedere; esibire; mettere in mostra; esporre; presentare a una mostra; dimostrare; indicare; additare; segnare: Show us the garden, mostraci il giardino; I was shown a specimen, mi hanno mostrato un esemplare; Show me how to do it, fammi vedere come si fa; All passengers are to show their passports, tutti i passeggeri devono esibire i passaporti; to show one's goods, mettere in mostra (o esporre) la propria merce; to show paintings, esporre quadri (a un mostra); We are going to show the new spring collection, esporremo la nuova collezione primaverile; He showed neither joy nor sorrow, non ha dimostrato né gioia né dolore; He shows his age, dimostra gli anni che ha; Please show me the way, per favore, indicami la strada!; A barometer shows air pressure, il barometro segna la pressione atmosferica; ( sport: dell'arbitro) to show the red [the yellow] card, mostrare il cartellino rosso [giallo]

2 dimostrare; provare; rivelare: This shows you how difficult it is, questo ti dimostra quanto sia difficile; This goes to show that you can do it, ciò sta a dimostrare che sei capace di farlo; The report shows that he did it on purpose, il rapporto prova che l'ha fatto di proposito

3 accompagnare; condurre; guidare; portare: to show sb. to the door, accompagnare q. alla porta; DIALOGO → - Showing guest to room- I'll just get someone to show you to your room, chiamo qualcuno che vi accompagni alla camera

4 (econ., fin., comm.) far registrare; presentare; accusare: to show a big increase in exports, far registrare un forte aumento delle esportazioni; to show a deficit, presentare un deficit; ( di conti) essere in rosso; The stock market showed a heavy fall yesterday, ieri la borsa ha accusato una forte flessione

5 (cinem.) proiettare; (teatr.) rappresentare; programmare; dare (fam.): They're showing a famous film of the 1920s, danno un famoso film degli anni venti

B v. i.

1 apparire; vedersi: The buds are just showing, appaiono i primi germogli

2 (fam. USA) farsi vedere; mostrarsi; fare atto di presenza; comparire: Her husband never shows at her at-homes, il marito non si fa mai vedere ai ricevimenti della moglie

3 vedersi; essere visibile: The mend doesn't show at all, il rammendo non si vede affatto; Does the scar still show?, si vede ancora la cicatrice?

4 (cinem.) essere in programma; essere proiettato: What's showing tonight?, che cosa danno stasera?

5 essere in mostra; ( anche arte) fare una mostra; partecipare ( a una mostra, un concorso, ecc.)

● to show one's class, fare sfoggio di classe □ (fig.) to show a clean pair of heels, darsela a gambe □ (fig.) to show the cloven hoof, rivelare un'indole malvagia, diabolica □ to show sb. the door, mostrare la porta a q.; mettere q. alla porta □ to show one's face (o head), mostrare la faccia; farsi vedere □ to show fight, mostrarsi bellicoso; accettare il combattimento (o lo scontro); opporre resistenza □ ( sport) to show good play, esprimere un bel gioco □ to show one's hand, scoprire il proprio gioco; (fig.) mettere le carte in tavola, rivelare le proprie intenzioni □ to show a leg, metter giù una gamba dal letto; alzarsi: Show a leg!, giù dal letto! □ (lett.) to show mercy on (o upon) sb., aver pietà di q. □ to show oneself, mostrarsi in pubblico, farsi vedere; dimostrarsi, dar prova d'essere: He showed himself to be clever [a clever student], ha dimostrato d'essere bravo [un bravo studente] □ to show sb. the sights, far vedere a q. le cose più notevoli ( monumenti, ecc.) d'una città (o d'un luogo); fare da cicerone a q. □ to show signs of, dar segno di; dimostrare di □ ( anche fig.) to show one's teeth, mostrare i denti □ (fig. lett.) to show the way, indicare il cammino; aprire la strada (fig.) □ to have nothing to show for all one's efforts [for one's life's work], non avere niente in mano dopo tutti gli sforzi compiuti [dopo una vita di lavoro]; stringere un pugno di mosche (fig.) □ That dress shows your underwear, con quel vestito ti si vede quello che porti sotto □ ( in treno, ecc.) Show your tickets, please, biglietti, prego! □ I'll show you!, ti faccio vedere io! □ (prov.) Time will show, chi vivrà vedrà.

* * *

1) (as entertainment) spettacolo m. (anche teatr. cinem.); (particular performance) rappresentazione f.; rad. telev. trasmissione f.; (of slides) proiezione f.

2) comm. (of cars, boats etc.) salone m.; (of fashion) sfilata f.; (of flowers, crafts) mostra f.

3) (of feelings) prova f., dimostrazione f.; (of strength) dimostrazione f.; (of wealth) ostentazione f.

4) (performance)

5) colloq. (business, undertaking)

••

verbo transitivo (pass. showed; p.pass. shown)

1) (present for viewing) mostrare [person, object, photo]; presentare [ fashion collection]; mostrare, fare vedere [ ticket]; [TV channel, cinema] dare [ film]

2) (display competitively) fare sfilare [ animal]; esporre, mettere in mostra [ flowers]

3) (reveal) mostrare [ feeling]; esporre [principle, fact]; [ garment] lasciare vedere [ underclothes]; [ patient] presentare [ symptoms]

4) (indicate) indicare [time, direction]

5) (demonstrate) [ reply] dimostrare, testimoniare [wit, intelligence]; [gesture, gift] dimostrare [respect, gratitude]

6) (prove) dimostrare [truth, guilt]

7) (conduct)

8) colloq. (teach a lesson to)

verbo intransitivo (pass. showed; p.pass. shown)

1) (be noticeable) [stain, label, emotion] vedersi

2) (be exhibited) [ artist] esporre; [ film] passare

•

- show in

- show off

- show out

- show round

- show up

••

   1) The Criterion of Insightful Behavior

   We can... distinguish sharply between the kind of behavior which from the very beginning arises out of a consideration of the structure of a situation, and one that does not. Only in the former case do we speak of insight, and only that behavior of animals definitely appears to us intelligent which takes account from the beginning of the lay of the land, and proceeds to deal with it in a single, continuous, and definite course. Hence follows this criterion of insight: the appearance of a complete solution with reference to the whole lay- out of the field. (KoЁhler, 1927, pp. 169-170)

   2) Signs Occasion Thought but Not Action

   Signs, in [Edward] Tolman's theory, occasion in the rat realization, or cognition, or judgment, or hypotheses, or abstraction, but they do not occasion action. In his concern with what goes on in the rat's mind, Tolman has neglected to predict what the rat will do. So far as the theory is concerned the rat is left buried in thought: if he gets to the food-box at the end that is his concern, not the concern of the theory. (Guthrie, 1972, p. 172)

   3) A New Insight Consists of a Recombination of Pre-existent Mediating Properties

   The insightful act is an excellent example of something that is not learned, but still depends on learning. It is not learned, since it can be adequately performed on its first occurrence; it is not perfected through practice in the first place, but appears all at once in recognizable form (further practice, however, may still improve it). On the other hand, the situation must not be completely strange; the animal must have had prior experience with the component parts of the situation, or with other situations that have some similarity to it.... All our evidence thus points to the conclusion that a new insight consists of a recombination of pre existent mediating processes, not the sudden appearance of a wholly new process. (Hebb, 1958, pp. 204-205)

   4) Interpretation of Morgan's Canon

   In Morgan's own words, the principle is, "In no case may we interpret an action as the outcome of the exercise of a higher psychical faculty, if it can be interpreted as the outcome of the exercise of one which stands lower in the psychological scale." Behaviorists universally adopted this idea as their own, interpreting it as meaning that crediting consciousness to animals can't be justified if the animal's behavior can be explained in any other way, because consciousness is certainly a "higher psychical faculty." Actually, their interpretation is wrong, since Morgan was perfectly happy with the idea of animal consciousness: he even gives examples of it directly taken from dog behavior. Thus in The Limits of Animal Intelligence, he describes a dog returning from a walk "tired" and "hungry" and going down into the kitchen and "looking up wistfully" at the cook. Says Morgan about this, "I, for one, would not feel disposed to question that he has in his mind's eye a more or less definite idea of a bone."

   Morgan's Canon really applies to situations where the level of intelligence credited to an animal's behavior goes well beyond what is really needed for simple and sensible explanation. Thus application of Morgan's Canon would prevent us from presuming that, when a dog finds its way home after being lost for a day, it must have the ability to read a map, or that, if a dog always begins to act hungry and pace around the kitchen at 6 P.M. and is always fed at 6:30 P.M., this must indicate that it has learned how to tell time. These conclusions involve levels of intelligence that are simply not needed to explain the behaviors. (Coren, 1994, pp. 72-73)