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метод непрерывного учета товарно-материальных ценностей; система учета, при которой ведется непрерывный учет наличия и движения (поступления и использования/продажи) каждой единицы запасов; используется компаниями, продающими продукцию с высокой стоимостью за единицу, например, в самолетостроении, при продаже автомобилей, ювелирных изделий и т.п.; с развитием в настоящее время автоматики и электроники сфера применения этой системы расширяется; также наз. continuous inventory, petty cash fund - фонд мелких расходов; постоянно возмещаемый фонд для оплаты небольших расходов наличными; см. imprest system.English-Russian dictionary of accounting and financial terms > perpetual inventory method
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См. также в других словарях:
imprest — im‧prest [ɪmˈprest] noun [uncountable] ACCOUNTING a sum of money given to someone in an organization to make small payments: • This petty cash is kept on the imprest system, whereby the petty cashier is entrusted with a fixed sum of money. * * *… … Financial and business terms
imprest system — noun (commerce) A method of maintaining a cash fund, eg petty cash, in which a fixed amount or float is regularly topped up from central funds, reimbursing the fund for incidental expenses • • • Main Entry: ↑imprest … Useful english dictionary
Imprest fund — Im prest fund , n. A sum of money to be used as petty cash. [PJC] … The Collaborative International Dictionary of English
imprest — [im′prest΄] n. [It impresto, a loan < (dare) in prestito, (to give) in loan < in, in + prestito, a loan < prestare, to lend < L praestare, to become surety for, lit., to stand before < prae , before + stare, to STAND] a loan or… … English World dictionary
Imprest system — An imprest system is a system using loans as control against fraud and theft. The most common imprest system known is the petty cash system.Petty cash imprest systemThe Petty Cash Imprest System works on the basis that you only replenish what you … Wikipedia
imprest fund — A cash fund of a fixed amount established through an advance of funds, without appropriation change, to an authorized imprest fund cashier to effect immediate cash payments of relatively small amounts for authorized purchases of supplies and… … Military dictionary
imprest account — A means of controlling petty cash expenditure in which a person is given a certain sum of money (float or imprest). When some of it has been spent, that person provides appropriate vouchers for the amounts spent and is then reimbursed so that the … Accounting dictionary
imprest account — A means of controlling petty cash expenditure in which a person is given a certain sum of money (float or imprest). When some of it has been spent, that person provides appropriate vouchers for the amounts spent and is then reimbursed so that the … Big dictionary of business and management
imprest system — / ɪmprest ˌsɪstəm/ noun a system of controlling petty cash, where cash is paid out against a written receipt and the receipt is used to get more cash to bring the float to the original level … Dictionary of banking and finance
imprest fund — Petty cash fund used by business for small, routine expenses See also petty cash … Black's law dictionary
imprest fund — Petty cash fund used by business for small, routine expenses See also petty cash … Black's law dictionary