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1 учет в фиксированных ценах
Banks. Exchanges. Accounting. (Russian-English) > учет в фиксированных ценах
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2 учёт в фиксированных ценах
EBRD: historical cost accounting (HCA), historical value accountingУниверсальный русско-английский словарь > учёт в фиксированных ценах
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3 первоначальная стоимость
1) General subject: gross, initial cost2) Trade: original value3) Economy: acquisition cost, acquisition cost (при приобретении товара), basic cost, cost value, initial cost (при приобретении товара), initial value, original cost value4) Accounting: baste cost (напр. промышленного или коммунального предприятия для его первого владельца), historical cost, historical value, undepreciated value5) Oil: first cost6) Taxes: base cost7) Business: original cost8) EBRD: original cost purchase value9) SAP.fin. acquisition and production costs, acquisition valueУниверсальный русско-английский словарь > первоначальная стоимость
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4 балансовая стоимость
1) General subject: book value (акций), earning value (акций), net assets value, reported value (акций)2) Economy: balance sheet value, book cost, book value/carrying amount3) Accounting: carrying amount (см. book value; см. также residual value cash), carrying value, carrying value (см. book value; см. также residual value cash), net book value (показываемая в Балансе предприятия стоимость долгосрочных внеоборотных активов (fixed assets) за вычетом начисленного износа (accumulated depreciation). см.также book value - учётная/балансовая стоимость), book value (АД)4) Insurance: historical value5) Diplomatic term: balance value6) Business: balance cost, inventory value7) Sakhalin energy glossary: carrying amount (займа - М.Р.), net book value8) EBRD: acquisition cost (активов), balance-sheet value (активов), book value (активов), carrying value (активов)9) Makarov: present valueУниверсальный русско-английский словарь > балансовая стоимость
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5 фактическая стоимость
1) General subject: actual value, stated value2) Economy: cash equivalent, effective value3) Accounting: (себе) historical cost4) Insurance: cash value, real value (реже)5) Automobile industry: actual cost6) Banking: true value (ценных бумаг)7) Management: actual cash valueУниверсальный русско-английский словарь > фактическая стоимость
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6 стоимость приобретения
1) Economy: acquisition cost, purchase cost2) Accounting: acquisition cost (Обычно определяется по сумме выплаченных денежных средств (cash outlay)), cost value, historical cost, coa (cost of acquisition)3) Business: cost of acquisition, initial cost, original cost4) Quality control: first cost, owning costУниверсальный русско-английский словарь > стоимость приобретения
См. также в других словарях:
Historical cost — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
accounting — /euh kown ting/, n. 1. the theory and system of setting up, maintaining, and auditing the books of a firm; art of analyzing the financial position and operating results of a business house from a study of its sales, purchases, overhead, etc.… … Universalium
Cost accounting — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
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Cost of goods sold — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
Cost — This article is about the economic concept. For the scientific organization, see COST. For uses of The Cost , see The Cost (disambiguation). Expenditure redirects here. For personal consumption expenditure, see Consumption (economics). In… … Wikipedia
historical-cost accounting — A system of accounting based on the principle that assets should be valued at historical cost It is relaxed to some extent by such practices as the valuation of stock at the lower of cost and net realizable value and, in the UK, revaluation of… … Big dictionary of business and management
historical-cost accounting — A system of accounting based primarily on the original costs incurred in a transaction. It is relaxed to some extent by such practices as the valuation of stock at the lower of cost and net realizable value and, in the UK, revaluation of fixed… … Accounting dictionary
Historical Cost — A measure of value used in accounting in which the price of an asset on the balance sheet is based on its nominal or original cost when acquired by the company. The historical cost method is used for assets … Investment dictionary
HISTORICAL SURVEY: THE STATE AND ITS ANTECEDENTS (1880–2006) — Introduction It took the new Jewish nation about 70 years to emerge as the State of Israel. The immediate stimulus that initiated the modern return to Zion was the disappointment, in the last quarter of the 19th century, of the expectation that… … Encyclopedia of Judaism
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
