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61 physical stocktaking
Finthe ascertainment of stocks held (by counting physical objects) for comparison with accounting records. Modern practice is to stocktake different items with different frequencies, classifying items according to the degree of control required. Periodic stocktaking is a process whereby all stock items are counted and valued at a set point in time, usually the end of an accounting period. Continuous stocktaking is the process of counting and valuing selected items at different times, on a rotating basis. -
62 inventory balance
учет остаток (товарно-материальных) запасов (объем товарно-материальных запасов в распоряжении организации на начало или конец отчетного периода)A company had an opening inventory balance of $375,000 at the beginning of the fiscal year and a closing inventory balance at year-end of $125,000. — Остаток (товарно-материальных) запасов компании на начало отчетного периода составил 375 тыс. долл., а на конец периода — 125 тыс. долл.
Syn:See:physical balance, accounting period, supply on hand, opening stock, closing stock, inventory cutoff, inventory accounting* * * -
63 разъединение
1) General subject: decoupling, detachment, disconnexion, disjoining, disjunction, dissociation, disunion, disunity, divorce, divorcement, isolation (исков), off (the radio was off the whole day - радио не было включено весь день), release, separation, separation (исков), severance, uncoupling, abruption2) Geology: detaching3) Aviation: turning off switch4) Naval: rupture5) Medicine: decollement, dismemberment, splitting6) Engineering: abrupture, breaking, clear, cutting, decatenation, declutching, disaggregation, disconnect, disengagement, disengaging, pulldown, releasing, split, switching7) Construction: connection release8) Railway term: dividing9) Law: dissolution (of a state), demerger10) Accounting: cut off (одна из целей аудиторской проверки (audit objectives). Заключается в том, чтобы все хозяйственные операции (transactions) были учтены в соответствующем отчётном периоде (accounting period))11) Automobile industry: disconnecting, discoupling, unfastening, unlocking12) Forestry: breaking (напр. звеньев гусеницы)13) Music: disjointing14) Psychology: discretion, sejunction15) Information technology: clearance, clearing (в сетях коммутации пакетов), detachment (частей аппаратуры), interruption16) Oil: disconnection (бурильных труб), knock-off, knockoff (напр. головки бура со штангой)17) Special term: disarticulation18) Communications: clearing19) Audit: clear down20) Automation: breakaway21) Cables: partition22) Psychoanalysis: defusion23) Makarov: breakdown (телефонного разговора), disseverance, isolation, segregation, shutoff24) Cement: parting -
64 конец отчётного периода
1) Accounting: end of a financial period, end of the reporting period2) Business: end of financial periodУниверсальный русско-английский словарь > конец отчётного периода
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65 closing stock
Fina business’s remaining stock at the end of an accounting period. It includes finished products, raw materials, or work in progress and is deducted from the period’s costs in the balance sheets. -
66 trial balance
учет пробный [проверочный\] баланс; сальдовая ведомостьа) (содержит данные о дебетовых и кредитовых остатках по счетам главной книги на конец отчетного периодау; при отсутствии ошибок в бухгалтерском учете, сумма дебетовых остатков должна быть равна сумме кредитовых остатков; после внесения корректирующих записей используется для составления финансовой отчетности: бухгалтерского баланса и отчета о прибылях и убытках)See:adjusted trial balance, unadjusted trial balance, extended trial balance, post-closing trial balance, preliminary trial balance, aged trial balance, classified trial balance, general ledger, accounting period, debit balance, credit balance, accounting error, balance sheet, financial statement, profit and loss statementб) (содержит данные об остатках по счетам вспомогательной книги, напр., по счетам покупателей, которые должны согласовываться с контрольными счетами главной книги, напр., со счетами дебиторов)See:
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пробный баланс: проверка правильности учета путем ежемесячного балансирования активов и пассивов.* * ** * *балансовый отчет, подготовленный к утверждению; проект балансового отчета; проверочный баланс; пробный баланс. A list of all the ledger accounts with their balances at any point in time. . Словарь экономических терминов .* * *запас остатков по всем счетам организации, имеющим дебето вое сальдо, в одной колонке и имеющим кредитовое сальдо - в другой колонке -
67 חלויות שוטפות
current maturities, portion of long term loans that a business must repay in the current accounting period (Accounting) -
68 платёж в расчётном периоде
1) Accounting: payment at the settling period2) Business: payment at settling periodУниверсальный русско-английский словарь > платёж в расчётном периоде
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69 boekjaar
n. fiscal year, yearly period at the end of which financial condition is assessed, twelve month accounting period -
70 beginning inventory
Finthe closing inventory at the end of the balance sheet from one accounting period that is transferred forward and becomes the opening stock in the one that follows.U.K. term opening stock -
71 closing balance
Fin1. the amount in credit or debit in a bank account at the end of a business day2. the difference between credits and debits in a ledger at the end of one accounting period that is carried forward to the next -
72 Geschäftsverlust
Geschäftsverlust m RW operating loss, business loss* * *m < Rechnung> operating loss, business loss* * *Geschäftsverlust
business (trading, operating) loss, loss of profits (earnings), loss occasioned;
• von der Versicherung nicht gedeckter Geschäftsverlust loss not covered by the insurance company;
• Geschäftsverlust infolge leer stehender Räume vacancy loss;
• Geschäftsverluste erleiden to lose business;
• Geschäftsverluste zu gleichen Teilen tragen to contribute equally towards the losses sustained by a firm;
• steuerlich nicht verbrauchte Geschäftsverluste gegen Gesamteinkünfte des vorangehenden Veranlagungszeitraums verrechnen to relate back unrelieved trading losses against the total profits of the preceding accounting period. -
73 balance off
Finto add up and enter the totals for both sides of an account at the end of an accounting period in order to determine the balance -
74 marginal costing
Finthe accounting system in which variable costs are charged to cost units and fixed costs of the period are written off in full against the aggregate contribution. Its special value is in recognizing cost behavior, and hence assisting in decision making. -
75 cost input
Общая лексика: стоимость затр (Cost input means the cost, except general and administrative (G&A) expenses, which for contract costing purposes is allocable to the production of goods and services during a cost accounting period) -
76 по итогам каждого отчётного периода
General subject: on the basis of the results of each accounting periodУниверсальный русско-английский словарь > по итогам каждого отчётного периода
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77 стоимость затр
General subject: cost input (Cost input means the cost, except general and administrative (G&A) expenses, which for contract costing purposes is allocable to the production of goods and services during a cost accounting period) -
78 steuerlich nicht verbrauchte Geschäftsverluste gegen Gesamteinkünfte des vorangehenden Veranlagungszeitraums verrechnen
steuerlich nicht verbrauchte Geschäftsverluste gegen Gesamteinkünfte des vorangehenden Veranlagungszeitraums verrechnen
to relate back unrelieved trading losses against the total profits of the preceding accounting period.Business german-english dictionary > steuerlich nicht verbrauchte Geschäftsverluste gegen Gesamteinkünfte des vorangehenden Veranlagungszeitraums verrechnen
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79 closing entries
Finin a double-entry bookkeeping system, entries made at the very end of an accounting period to balance the expense and revenue ledgers -
80 expense
A cost that expires when the benefits that incurred the cost are received during an accounting period.
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