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1 Week of the accounting period
Универсальный русско-английский словарь > Week of the accounting period
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2 accounting cycle
Finthe regular process of formally updating a firm’s financial position by recording, analyzing, and reporting its transactions during the accounting period -
3 accounting year
(U.K.) Finthe annual accounting period -
4 accounting reference period
Finthe period for which a company makes up its accounts. This period is normally, although not necessarily, 12 months. Also used for taxation where it represents the period for which corporation tax is calculated.The ultimate business dictionary > accounting reference period
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5 accounting rate of return
Finthe ratio of profit before interest and taxation to the percentage of capital employed at the end of a period. Variations include using profit after interest and taxation, equity capital employed, and average capital for the period.The ultimate business dictionary > accounting rate of return
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6 accounting reference date
Finthe last day of a company’s accounting reference periodThe ultimate business dictionary > accounting reference date
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7 cash accounting
Fin1. an accounting method in which receipts and expenses are recorded in the accounting books in the period when they actually occur.2. in the United Kingdom, a system for Value Added Tax that enables the tax payer to account for tax paid and received during a given period, thus allowing automatic relief for bad debts -
8 financial accounting
Finthe classification and recording of the monetary transactions of an entity in accordance with established concepts, principles, accounting standards, and legal requirements and their presentation, by means of profit and loss accounts, balance sheets, and cash flow statements, during and at the end of an accounting period -
9 הנחת התקופה החשבונאית
the accounting period assumption -
10 muuttaa tilikautta
• change the accounting period -
11 за отчетный период
in the accounting period, in the period under review -
12 balance sheet
Fina financial report stating the total assets, liabilities, and owners’ equity of an organization at a given date, usually the last day of the accounting period. The debit side of the balance sheet states assets, while the credit side states liabilities and equity, and the two sides must be equal, or balance.EXAMPLEAssets include cash in hand and cash anticipated (receivables), inventories of supplies and materials, properties, facilities, equipment, and whatever else the company uses to conduct business. Assets also need to reflect depreciation in the value of equipment such as machinery that has a limited expected useful life.Liabilities include pending payments to suppliers and creditors, outstanding current and long-term debts, taxes, interest payments, and other unpaid expenses that the company has incurred.Subtracting the value of aggregate liabilities from the value of aggregate assets reveals the value of owners’ equity. Ideally, it should be positive. Owners’ equity consists of capital invested by owners over the years and profits (net income) or internally generated capital, which is referred to as “retained earnings”; these are funds to be used in future operations.As an example: -
13 account day
(U.K.) Finthe day on which an executed order is settled by the delivery of securities, payment to the seller, and payment by the buyer. This is the final day of the accounting period. -
14 dividend
Finan amount payable to shareholders from profits or other distributable reserves. Dividends are normally paid in cash, but scrip dividends, paid by the issue of additional shares, are permissible. Listed companies normally pay two dividends per year, an interim dividend, based on interim profits reported during the accounting period, and a final dividend, based on the final audited accounts and approved at the annual shareholders’ meeting. -
15 ЧДД
1) General subject: net present value (NPV; ЧПС - ( a sum of the discounted net cash flow over the accounting period, determined by a particular formula))2) Medicine: respiration rate (частота дыхательных движений), respiratory rate3) Oil: чистый дисконтированный доход -
16 чистая приведённая стоимость
1) Oil: net present value (ЧПС)2) Banking: NPV (net present value), net present value3) Sakhalin energy glossary: net present value( a sum of the discounted net cash flow over the accounting period, determined by a particular formula)4) EBRD: net present value (NPV)5) Karachaganak: NPV (net present value)Универсальный русско-английский словарь > чистая приведённая стоимость
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17 в отчётном периоде
General subject: in the accounting periodУниверсальный русско-английский словарь > в отчётном периоде
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18 за отчётный период
General subject: for the accounting periodУниверсальный русско-английский словарь > за отчётный период
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19 Abgrenzung
Abgrenzung f 1. RW accruals and deferrals; assignment of cost [expense] not relating to (the) accounting period; 2. RECHT differentiation; deferral; 3. GEN definition; adjustment* * *f 1. < Rechnung> deferral, adjustment; 2. <Patent, Recht> differentiation* * *Abgrenzung
demarcation, termination, delimitation;
• nationale Abgrenzungen national demarcations;
• periodisch vergleichbare Abgrenzung von Aufwand und Ertrag matching of income and expense;
• strenge Abgrenzung der Berufsgruppen (Gewerkschaften) demarcation;
• zeitliche Abgrenzung der Einkaufsrechnungen purchase cutoff;
• Abgrenzung regionaler Teilmärkte zoning;
• periodengerechte Abgrenzung der Verkäufe sales cutoff;
• Abgrenzung der Verkaufsgebiete division of markets;
• Abgrenzung von Vollmachten definition of powers;
• Abgrenzung von Zinsaufwand accrual for interest expense (Br.). -
20 отчётный период
2) Economy: accounting period, business period, inquiry period, period of inquiry3) Accounting: accounting period (результаты которого показываются в отчётности (financial statements) за финансовый год (financial year))4) Taxes: period of accounts5) Business: period of report, period under report, reference period, reporting period6) Audit: financial period8) Makarov: the period under review9) SAP.fin. reporting timeframe
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