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1 last-in, first-out costing method
Бухгалтерия: последнее поступление - первый отпуск (ЛИФО), учёт по методу ЛИФОУниверсальный англо-русский словарь > last-in, first-out costing method
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2 last-in-first-out costing method
Универсальный англо-русский словарь > last-in-first-out costing method
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3 last-in-first-out costing method
метод оценки по принципу "последняя партия на приходАнгло-русский словарь по экономике и финансам > last-in-first-out costing method
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4 last in, first out costing method
English-russian dctionary of contemporary Economics > last in, first out costing method
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5 last in, first out costing method
метод оценки по ценам последних закупок; метод учета запасов по принципу «последний к зачислению – первый к списанию»English-russian dctionary of diplomacy > last in, first out costing method
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6 LIFO costing method (last-in-first-out costing method)
Макаров: метод оценки по принципу "последняя партия на приход-первая в расход" (по ценам последних по времени закупок)Универсальный англо-русский словарь > LIFO costing method (last-in-first-out costing method)
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7 lifo (last in, first out) costing method
Экономика: метод оценки по ценам последних закупокУниверсальный англо-русский словарь > lifo (last in, first out) costing method
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8 first in first out
сокр. FIFO метод ФИФОа) ТМО (принцип организации очереди "первым прибыл, первым обслужен")See:б) торг. (продажа товаров по принципу "первым поступил, первым продан")See:г) учет (метод оценки материальных запасов компании и списания стоимости запасов сырья на себестоимость продукции, при котором в себестоимость продукции в первую очередь включается стоимость первых по времени приобретения запасов)Syn:See: -
9 LIFO costing method
Макаров: (last-in-first-out costing method) метод оценки по принципу "последняя партия на приход-первая в расход" (по ценам последних по времени закупок) -
10 lifo costing method
Макаров: (last-in-first-out costing method) метод оценки по принципу "последняя партия на приход-первая в расход" (по ценам последних по времени закупок) -
11 LIFO costing method
Англо-русский словарь по экономике и финансам > LIFO costing method
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12 method
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13 method
n
- abbreviated method
- accelerated method
- accounting method
- accretion method
- accrual method
- accrued benefit valuation method
- actual cost method
- actuarial method
- adequate method
- ad hoc method
- advanced method
- advertising method
- age-life method of depreciation
- amortization method
- approximation method
- assessment method
- automated processing method
- backtracking method
- balance method
- batch method of production
- bidding methods
- block booking method
- bookkeeping method
- branch-and-bound method
- by-product method of cost accounting
- calculation method
- capital-intensive method of production
- case study method
- cash receipts and disbursements method of accounting
- common methods of fraud
- completed contract method
- complete elimination method
- composition ratio method
- continual review method
- control method
- conventional method
- conventional production methods
- costing method
- cost-based methods
- cost depletion method
- cost-plus method
- cost-recovery method
- cost-saving method
- credit-scoring method
- critical path method
- declining-balance depreciation method
- depreciation method
- design methods
- direct method of depreciation
- direct method of standardization
- direct write-off method
- discounted cash flow method
- distributing method
- distribution method
- double-declining-balance depreciation method
- double description method
- double entry method
- economical method
- effective method
- efficient method
- estimating method
- evaluation method
- fabrication method
- fifo costing method
- first in, first out costing method
- forecasting method
- general method
- generalized method
- genetic engineering method
- graduation method
- graph method
- gross method
- gross profit method
- index method
- indexing method
- industrial method
- inspection method
- installment sale method
- inventory method
- inventory valuation method
- investment valuation method
- irregular method of write-off
- item-by-item method
- job method of cost accounting
- job order method of cost accounting
- joint product method of cost accounting
- kid-glove methods
- labour-hour method of depreciation
- lean production methods
- least-squares method
- lifo costing method
- last in, first out costing method
- loading method
- machine-hour method
- machine-hour rate depreciation method
- machining method
- mail questionnaire method
- major category method
- manual methods
- manufacturing method
- matching transactions method
- materials moving methods
- net method
- network method
- normal method
- numerical method
- one-factor-at-a-time method
- operating method
- output method of depreciation
- packaging method
- packing method
- patentable method
- patented method
- payback method
- periodic inventory method
- perpetual inventory method
- perturbation method
- physical volume method
- playback method
- point method
- prediction methods
- present value method
- pricing method
- prime cost method
- process method of cost accounting
- processing method
- production methods
- production method of depreciation
- production control method
- profit split method
- progressive methods
- quality control method
- quantitative method
- random observation method
- ranking method
- reducing balance method of depreciation
- reinterview method
- replacement method of depreciation
- resale price method
- retirement method of depreciation
- risk management method
- safe method
- sample method
- sampling method
- saturation method
- scheduling method
- scientific method
- searching method
- sequential method
- service output depreciation method
- short method
- simplex method
- sinking fund method of depreciation
- special method
- standard method
- statistical method
- stochastic approximation method
- straight line method
- straight-line method of depreciation
- straight line depreciation method
- straight-line flow method
- sum of the digits method of depreciation
- sum of the years' digits method of depreciation
- systematical method
- table method
- tally sheet method
- taxation method
- teaching methods
- team development method
- test method
- testing method
- total inventory method
- trial and error method
- turnover method
- unit method of depreciation
- unit of production method of depreciation
- unit of production depreciation method
- valuation method
- variational method
- working method
- working hours method of depreciation
- workshop method
- method of accounting
- method of amortization
- method of analysis
- method of assessment
- method of average
- method of calculation
- method of characteristics
- method of collaboration
- method of comparison
- methods of construction
- method of conveyance
- method of cooperation
- method of delivery
- method of depreciation
- method of designated routes
- method of display
- method of distribution
- methods of dodging taxes
- method of estimation
- method of evaluation
- method of exclusion
- method of feasible directions
- method of finance
- method of financing
- method of forwarding
- method of identification
- method of indirect export
- method of indirect import
- method of inspection
- method of leading averages
- method of leading variables
- method of levying duties
- methods of management
- method of manufacture
- method of operation
- method of ordering
- method of packaging
- method of packing
- method of payment
- method of planning
- method of production
- method of promotion
- method of quality determination
- methods of regulation
- method of reimbursement
- method of sales promotion
- method of sampling
- method of settlement
- method of shipment
- method of shipping
- method of smoothing
- method of solution
- method of stowage
- method of stowing
- method of successive approximation
- methods of trading
- methods of training
- method of transportation
- method of working
- cost or market whichever is lower method of inventory valuation
- adopt a method
- apply a method
- develop a method
- employ a method
- follow a method
- introduce a method
- practise a method
- realize a method
- repeal a method
- revise a method
- work out a methodEnglish-russian dctionary of contemporary Economics > method
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14 costing
сущ.упр., учет калькулирование (стоимости, себестоимости, издержек) (процесс, метод или система расчета стоимости товарно-материальных запасов, себестоимости отдельного продукта, услуги, партии, процесса, контракта и т. д.)The costings give us a retail price of $2.50. — Калькулирование себестоимости дает розничную цену в два с половиной доллара.
We cannot do the costing until we have details of all the production expenditure. — Мы не можем рассчитать себестоимость, пока не известны все производственные расходы.
Syn:See:cost object, cost system, costing method, absorption costing, variable costing, process costing, activity-based costing, actual costing, standard costing, average costing, first in first out, last in first out, next-in-first-out, functional costing, historical costing, backflush costing, batch costing, constraint-based costing, continuous operation costing, contract costing, estimated cost system, extended normal costing, normal costing, stand-alone cost method, job order costing, inventory valuation, cost account, cost budgeting, pricing
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расчет (калькуляция) себестоимости, расходов, издержек.* * *калькуляция стоимости; калькуляция себестоимости продукции. . Словарь экономических терминов . -
15 base stock method
Англо-русский словарь по экономике и финансам > base stock method
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16 weighted average inventory method
учет метод средневзвешенной стоимости запасов* (метод оценки запасов, при котором стоимость единицы запасов определяется как общая стоимость готовых к продаже товаров, деленная на количество готовых к продаже товаров в натуральном выражении)Syn:See:Англо-русский экономический словарь > weighted average inventory method
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17 average costing
сокр. AVCO упр., учет метод средней стоимости, калькулирование по средней стоимости (метод определения стоимости запасов и отнесения затрат на себестоимость при котором для определения стоимости единицы сырья или готовой продукции сумму стоимости запасов на начало периода и стоимости закупок или производства данного периода делят на запасы на конец периода в натуральном выражении; полученные значения относятся ко всем единицам хранения данного класса; метод применяется в основном на предприятиях, производящих однородную продукцию)Syn:average cost method, weighted average cost method, weighted average cost, average cost, weighted average inventory methodSee: -
18 метод
• method♠ метод брутто, метод валовой цены - gross method (gross price method)♠ метод двойного уменьшающегося остатка - double-declining balance method♠ метод завершенного контракта - completed contract method♠ метод ЛИФО - Last-in, first-out (LIFO) method♠ метод наименьшей оценки - lower-of-cost-or-market♠ метод непрерывного учета товарно-материальных ценностей - perpetual inventory method♠ метод нормы прибыли - accounting rate of return method♠ метод периодического учета товарно-материальных запасов - periodic inventory method♠ метод «по мере готовности» - percentage of completion method♠ метод по сумме чисел ( лет) - sum-of-the-years-digits method♠ метод приведенной стоимости - present value method♠ метод прямого списания (например, безнадежной задолженности) - direct charge-off method♠ метод прямолинейного списания - straight-line method♠ метод скидки - allowance method♠ метод сплошной идентификации - specific identification method♠ метод средней себестоимости - average cost method♠ метод удельных весов в объеме продаж - relative sales value method♠ метод уменьшающегося остатка - declining-balance method, diminishing balance method♠ метод усреднения при определении затрат на продукт - average costing approach♠ метод учета но долевому участию - equity method♠ метод учета по себестоимости - cost method♠ метод ФИФО - First-in, first-out (FIFO) method♠ метод ценообразования на основе переменных затрат - variable cost pricing♠ метод ценообразования на основе рентабельности активов - return on assets pricing♠ метод ценообразования на основе рентабельности продаж - profit margin pricing♠ метод чистой цены - net (price) method♠ методы начисления износа - depreciation methods♠ метод ускоренного износа - accelerated methodsEnglish-Russian dictionary of accounting and financial terms > метод
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19 inventory valuation
учет оценка (товарно-материальных) запасов (оценка стоимости сырья и материалов, незавершенного производства и готовой продукции на складе; напр., при составлении финансовой отчетности для определения стоимости запасов на конец периода и расчета себестоимости реализованной продукции; может проводиться методом ФИФО, методом ЛИФО, по средней стоимости или по стоимости отдельной единицы материалов)Syn:See:
См. также в других словарях:
last-in-first-out cost — LIFO cost A method of valuing units of raw material or finished goods issued from stock by using the latest unit value for pricing the issues until all the quantity of stock received at that price is used up. The next earliest price is then used… … Accounting dictionary
last-in-first-out cost — LIFO cost A method of valuing units of raw material or finished goods issued from stock by using the latest unit value for pricing the issues until all the quantity of stock received at that price is used up. The next earliest price is then used… … Big dictionary of business and management
first-in-first-out cost — FIFO cost A method of valuing units of raw material or finished goods issued from stock based on using the earliest unit value for pricing the issues until all the stock received at that price has been used up. The next latest price is then used… … Accounting dictionary
first-in-first-out cost — FIFO cost A method of valuing units of raw material or finished goods issued from stock based on using the earliest unit value for pricing the issues until all the stock received at that price has been used up. The next latest price is then used… … Big dictionary of business and management
next-in first-out — NIFO An inventory valuation method that allocates replacement or *current costs to *cost of sales. NIFO is unacceptable under most forms of *Generally Accepted Accounting Principles, though it may be a valuable costing technique in times of high… … Auditor's dictionary
Qualifying method of Copa Libertadores in Argentina — In the Primera División Argentina, several qualifying methods were once adopted in the history in order to determine the Argentine clubs representatives to participate in the Copa Libertadores, the most prestigious South American international… … Wikipedia
Fi. Fa. /fay fey/ An abbreviation for fieri facias (q.v.) — First in, first out. A method of accounting for inventory which assumes that goods are sold in the order in which they are purchased, i.e., the oldest items sold first. The other common inventory costing methods include LIFO (last in, first out) … Black's law dictionary
FIFO — First in, first out. A method of accounting for inventory which assumes that goods are sold in the order in which they are purchased, i.e., the oldest items sold first. The other common inventory costing methods include LIFO (last in, first out) … Black's law dictionary
Fi. Fa. /fay fey/ An abbreviation for fieri facias (q.v.) — First in, first out. A method of accounting for inventory which assumes that goods are sold in the order in which they are purchased, i.e., the oldest items sold first. The other common inventory costing methods include LIFO (last in, first out) … Black's law dictionary
FIFO — First in, first out. A method of accounting for inventory which assumes that goods are sold in the order in which they are purchased, i.e., the oldest items sold first. The other common inventory costing methods include LIFO (last in, first out) … Black's law dictionary
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
