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1 matching concept
Englisch-Deutsch Fachwörterbuch der Wirtschaft > matching concept
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2 matching concept
* * *. Стандарт бухгалтерского учета, согласно которому все издержки, связанные с получением дохода, отражаются в отчете о прибылях и убытках . Инвестиционная деятельность . -
3 matching concept
принцип бухгалтерского учета, согласно которому требуется признавать все издержки, связанные с доходом, указанным в декларацииБольшой англо-русский и русско-английский словарь > matching concept
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4 matching concept
1) Общая лексика: принцип соответствия (доходов и расходов периода), концепция соответствия (доходов и расходов периода)2) Бухгалтерия: принцип соответствия3) Аудит: концепция соотнесения доходов и расходов4) Инвестиции: концепция выравнивания -
5 matching concept
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6 matching concept (rule)
правило соответствия (доходов и расходов отчетному периоду); один из основных принципов бухгалтерского учета, согласно которому доходы должны быть отнесены к тому учетному периоду, когда товары были проданы или услуги оказаны, а расходы - к тому учетному периоду, когда они были понесены для получения этих доходов; для реализации этой концепции на практике используется учет по методу начислений ( accrual accounting); основное методологическое допущение для определения финансового результата деятельности организации.English-Russian dictionary of accounting and financial terms > matching concept (rule)
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7 matching principle
учет принцип cоответствия [соотнесения\] (принцип бухгалтерского учета, согласно которому доходы сопоставляются с расходами, которые понесены для получения этих доходов; т. е. все расходы, связанные с доходами периода, должны быть отражены в отчетности за тот же период)Syn:See:adjusting entry, recognition and measurement concepts, prepaid expense, deferred charge, accrued income, deferred income, accounting principles* * *. . Словарь экономических терминов . -
8 ACCRUALS CONCEPT
(концепция наращивания) Одна из четырех основных концепций бухгалтерского учета (accounting concepts). Учет только наличных поступлений и расходов не дает ясной картины прибылей и убытков организации, так как при этом не принимаются во внимание товары, проданные, но еще не оплаченные, и расходы, уже понесенные, но еще не выплаченные. Соответственно, бухгалтерскую практику, учитывающую подобные отложенные платежи и поступления, следует считать обоснованной. Данная концепция близка к концепции сопоставления (matching concept), которая предполагает, что затраты должны сопоставляться, насколько это возможно, с доходами, которые приносят эти затраты. -
9 концепция соответствия доходов и расходов
matching concept4000 полезных слов и выражений > концепция соответствия доходов и расходов
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10 правило соответствия (доходов и расходов учетному периоду)
• matching concept (rule)English-Russian dictionary of accounting and financial terms > правило соответствия (доходов и расходов учетному периоду)
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11 принцип соответствия
1) General subject: matching concept (доходов и расходов периода)2) Chemistry: correspondence principle3) Mathematics: CP (correspondence principle), conformity principle4) Economy: matching principle5) Accounting: matching concept6) Management: parity principleУниверсальный русско-английский словарь > принцип соответствия
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12 Umsatzkostenprinzip
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13 концепция выравнивания
Investment: matching conceptУниверсальный русско-английский словарь > концепция выравнивания
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14 концепция соответствия
General subject: matching concept (доходов и расходов периода)Универсальный русско-английский словарь > концепция соответствия
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15 концепция соотнесения доходов и расходов
Audit: matching conceptУниверсальный русско-английский словарь > концепция соотнесения доходов и расходов
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16 Prinzip
Prinzip n GEN principle • aus Prinzip GEN on principle* * ** * *Prinzip, aus (im)
on (in) principle;
• ökonomisches Prinzip economic principle;
• Prinzip der periodischen Abgrenzung von Aufwand und Ertrag matching concept;
• Prinzip der gegenseitigen Anerkennung (Europäischer Gerichtshof) principle of mutual recognition;
• Prinzip gleitender Arbeitszeit flexible working-hours scheme;
• Prinzip der Fortdauer von Verträgen principle of continuity of contracts;
• Prinzip der Gegenseitigkeit bilateralism;
• Prinzip der Kostenminimierung cost-minimizing rule;
• Prinzip der freien Marktwirtschaft free-enterprise principle (system);
• Prinzip der Preisunterschiedslosigkeit law of indifference. -
17 Prinzip der periodischen Abgrenzung von Aufwand und Ertrag
Prinzip der periodischen Abgrenzung von Aufwand und Ertrag
matching conceptBusiness german-english dictionary > Prinzip der periodischen Abgrenzung von Aufwand und Ertrag
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18 aus (im)
Eisen, aus
made of iron;
• Eisenabfall scrap iron;
• Eisenarbeit ironwork.
Holz, aus
wooden;
• abgelagertes Holz well-seasoned wood;
• nicht abgelagertes Holz green wood;
• zum Verkauf hergerichtetes Holz dimension timber;
• stehendes Holz stumpage;
• Holz auf dem Stamm kaufen to buy timber on the stump;
• Holzanteil estover;
• Holzberechtigung timber claim;
• Holzbestand stand;
• Holzeinschlag rate of felling;
• Holzentnahmegerechtigkeit plough-bote;
• Holzentnahmerecht für Hausreparaturen housebote;
• Holzfäller woodcutter;
• Holzfaser wood fibre (Br.) (fiber, US);
• Holzfass wooden barrel;
• Holzgerechtigkeit right to estovers;
• Holzgewinnung logging;
• Holzhammermethode hard sell;
• Holzhandel timber (lumber, US) trade;
• Holzhändler timber merchant, lumberman (US, Canada);
• Holzindustrie wood-based industry, woodwork and timber industry;
• Holzlagerplatz woodyard, timberyard;
• Holzlieferant timber contractor;
• nutzbare Holzmenge (Forstwirtschaft) merchantable length;
• Holztransportschiff lumber carrier;
• Holzverarbeitung wood processing;
• Holzverfärbung stain;
• Holzwirtschaft lumber (timber) industry;
• Holzzellstoff chemical woodpulp.
Termingründen, aus
owing to previous engagements;
• Terminguthaben term (time, US) deposits, (Börse) time balance;
• Terminhandel option [business], forward operations, [trading in] futures (US);
• Terminhandel in Devisen forward exchange dealings (transaction) (Br.), forward operations, forwarded exchange deals (Br.);
• Terminhandel in Wertpapieren forward transactions in securities;
• Terminhändler option writer (trader).
Prinzip, aus (im)
on (in) principle;
• ökonomisches Prinzip economic principle;
• Prinzip der periodischen Abgrenzung von Aufwand und Ertrag matching concept;
• Prinzip der gegenseitigen Anerkennung (Europäischer Gerichtshof) principle of mutual recognition;
• Prinzip gleitender Arbeitszeit flexible working-hours scheme;
• Prinzip der Fortdauer von Verträgen principle of continuity of contracts;
• Prinzip der Gegenseitigkeit bilateralism;
• Prinzip der Kostenminimierung cost-minimizing rule;
• Prinzip der freien Marktwirtschaft free-enterprise principle (system);
• Prinzip der Preisunterschiedslosigkeit law of indifference. -
19 принцип соответствия
compliance/matching concept/principle -
20 compañero
adj.accompanying.m.1 companion, comrade, friend, pal.2 associate, affiliate, partner.3 live-in lover.* * *► nombre masculino,nombre femenino1 (sentimental, pareja) partner2 (colega) companion, mate; (camarada) comrade3 figurado (guante, zapato, etc) the other one, the one that goes with this one\compañero,-a de armas comrade-in-armscompañero,-a de colegio schoolmatecompañero,-a de equipo team-matecompañero,-a de fatigas fellow sufferercompañero,-a de habitación roommatecompañero,-a de piso flatmatecompañero,-a de trabajo workmate, colleaguecompañero,-a de viaje travelling companion* * *(f. - compañera)nouncompanion, fellow* * *compañero, -aSM / F1) [gen] companion; (Dep, Naipes) partner; (Dep) [de equipo] team-matecompañero/a de armas — comrade-in-arms
compañero/a de baile — dancing partner
compañero/a de cama — bedfellow
compañero/a de candidatura — running mate
compañero/a de clase — schoolmate, classmate
compañero/a de cuarto — roommate
compañero/a de infortunio — companion in misfortune
compañero/a de juego — playmate
compañero/a de piso — flatmate, roommate (EEUU)
compañero/a de rancho — messmate
compañero/a de trabajo — [en fábrica] workmate, fellow worker; [en oficina] colleague
compañero/a de viaje — fellow traveller, fellow traveler (EEUU)
compañero/a sentimental — partner
2)dos calcetines que no son compañeros — two odd socks, two socks which do not match
¿dónde está el compañero de este? — where is the one that goes with this?, where is the other one (of the pair)?
3) (Pol) brother/sister¡compañeros! — comrades!
* * *- ra masculino, femeninoa) ( en actividad)compañero de cuarto or habitación — roommate
compañero de juegos/de clase/de trabajo — playmate/classmate/workmate
b) (pareja sentimental, en juegos) partnerc) (fam) (de guante, calcetín) pair¿dónde está el compañero de este guante? — where's the other glove?
d) ( Pol) comrade* * *= bedfellow, colleague, companion, fellow, partner, helpmate, mate, partner, male partner, sexual partner, matching.Ex. I would like to devote a couple of moments each to what may seem strange bedfellows at first: Sholom Aleichem, Melvil's Rib, the CIA, and La Jolla, California.Ex. Thus the electronic journal (e-journal) is a concept where scientists are able to input ideas and text to a computer data base for their colleagues to view, and similarly to view the work of others.Ex. In one, called working on time or in pocket, the clicker received copy and instructions from the overseer and divided the work among his companions.Ex. Some children are swayed more than others by the attitudes, opinions, behavior of friends and fellows, but none escapes unaffected, not even the outsider, the loner.Ex. Under this agreement, UTLAS has a Quebec partner with the exclusive right to offer UTLAS' services and products in that province.Ex. The article is entitled 'Microcomputer library resources: headache or helpmate?.Ex. Equally the housewife happily crossing off her numbers in the bingo hall is just as much at leisure as is her husband painting his pigeon loft and then going for a drink with his mates at the pub.Ex. This project did not attempt to look at more personal factors such as partners and dependants on this occasion.Ex. According to custom, men are allowed to have concubines & women lack the right to refuse sex to their male partners.Ex. Mating strategies also appeared to be influenced by birth order, most notably in the area of infidelity, with middleborns being the least likely birth order to cheat on a sexual partner.Ex. By selecting this qualifier all works having a matching number of pages will be included in the search.----* compañero de casa = housemate.* compañero de casa, compañero de piso = housemate.* compañero de clase = classmate.* compañero de equipo = teammate.* compañero de estudios = co-student.* compañero de fatigas = brother in arms.* compañero de habitación = roommate.* compañero de juego = teammate.* compañero del alma = soulmate, kindred spirit.* compañero de piso = flatmate, housemate.* compañero de profesión = colleague.* compañero de trabajo = co-worker [coworker], male colleague, work colleague, fellow worker.* compañero de viaje = fellow traveller.* compañero de vida = lifemate.* compañeros = peer group.* compañero sentimental = male partner.* enseñanza por compañeros = peer instruction.* red de antiguos compañeros = old boy network.* relación entre compañeros = peer interaction.* tutorías por compañeros = peer coaching.* * *- ra masculino, femeninoa) ( en actividad)compañero de cuarto or habitación — roommate
compañero de juegos/de clase/de trabajo — playmate/classmate/workmate
b) (pareja sentimental, en juegos) partnerc) (fam) (de guante, calcetín) pair¿dónde está el compañero de este guante? — where's the other glove?
d) ( Pol) comrade* * *= bedfellow, colleague, companion, fellow, partner, helpmate, mate, partner, male partner, sexual partner, matching.Ex: I would like to devote a couple of moments each to what may seem strange bedfellows at first: Sholom Aleichem, Melvil's Rib, the CIA, and La Jolla, California.
Ex: Thus the electronic journal (e-journal) is a concept where scientists are able to input ideas and text to a computer data base for their colleagues to view, and similarly to view the work of others.Ex: In one, called working on time or in pocket, the clicker received copy and instructions from the overseer and divided the work among his companions.Ex: Some children are swayed more than others by the attitudes, opinions, behavior of friends and fellows, but none escapes unaffected, not even the outsider, the loner.Ex: Under this agreement, UTLAS has a Quebec partner with the exclusive right to offer UTLAS' services and products in that province.Ex: The article is entitled 'Microcomputer library resources: headache or helpmate?.Ex: Equally the housewife happily crossing off her numbers in the bingo hall is just as much at leisure as is her husband painting his pigeon loft and then going for a drink with his mates at the pub.Ex: This project did not attempt to look at more personal factors such as partners and dependants on this occasion.Ex: According to custom, men are allowed to have concubines & women lack the right to refuse sex to their male partners.Ex: Mating strategies also appeared to be influenced by birth order, most notably in the area of infidelity, with middleborns being the least likely birth order to cheat on a sexual partner.Ex: By selecting this qualifier all works having a matching number of pages will be included in the search.* compañero de casa = housemate.* compañero de casa, compañero de piso = housemate.* compañero de clase = classmate.* compañero de equipo = teammate.* compañero de estudios = co-student.* compañero de fatigas = brother in arms.* compañero de habitación = roommate.* compañero de juego = teammate.* compañero del alma = soulmate, kindred spirit.* compañero de piso = flatmate, housemate.* compañero de profesión = colleague.* compañero de trabajo = co-worker [coworker], male colleague, work colleague, fellow worker.* compañero de viaje = fellow traveller.* compañero de vida = lifemate.* compañeros = peer group.* compañero sentimental = male partner.* enseñanza por compañeros = peer instruction.* red de antiguos compañeros = old boy network.* relación entre compañeros = peer interaction.* tutorías por compañeros = peer coaching.* * *compañero -ramasculine, feminine1(en una actividad): un compañero de equipo a fellow team member, another member of the teames una compañera que trabaja en la fábrica she works with me at the factory, she's a worker from the factory ( AmE), she's a workmate of mine at the factorycompañero de clase classmatemi compañero de banco or pupitre the boy who sits next to me at schoolfuimos compañeros de universidad we were at college togetheréramos compañeras de clase we were schoolmates, we were at school togethercompañero de cuarto or habitación roommatecompañero de trabajo (en una fábrica) workmate, fellow worker, coworker ( AmE) (en una oficina) colleague, workmate, coworker ( AmE)2 (en naipes) partnersiempre que jugamos de compañeros perdemos every time we play together o as partners we lose3 (pareja) partner4 ( fam) (de un guante, calcetín) pair¿dónde está el compañero de este guante/pendiente? where's the pair for this glove/earring?, where's the glove/earring that goes with this one?Compuestos:comrade-in-arms(en un viaje) traveling* companion; ( Pol) fellow traveler** * *
compañero◊ -ra sustantivo masculino, femeninoa) ( en actividad):
fuimos compañeros de universidad we were at college together;
compañero de clase/de trabajo classmate/workmate
(de guante, calcetín) (fam) pair
compañero,-a sustantivo masculino y femenino
1 companion: fuimos compañeros de colegio, we were school friends
(de piso) flatmate
(de habitación) roommate
2 (pareja sentimental) partner
' compañero' also found in these entries:
Spanish:
amiga
- amigo
- compadre
- compañera
- pareja
- parejo
- socia
- socio
- compinche
- cuñado
English:
associate
- brother
- cellmate
- classmate
- colleague
- companion
- comrade
- escort
- fellow
- flatmate
- match
- mate
- partner
- playmate
- roommate
- team-mate
- workmate
- class
- coworker
- flat
- man
- play
- room
- team
* * *compañero, -a nm,f1. [pareja, acompañante] partner;la actriz asistió junto a su actual compañero the actress was accompanied by her current partner2. [colega] colleague;compañero (de clase) classmate;fue compañero mío en la universidad he was at university with me;hemos sido compañeros de aventuras we've done lots of things togethercompañero de apartamento Br flatmate, US roommate;compañero de armas comrade-in-arms;compañero de casa housemate;compañero de cuarto roommate;compañero de equipo team-mate;Esp compañero de piso Br flatmate, US roommate;compañero de viaje travelling companion3. [en juegos por parejas] partner4. [par]el compañero de este guante/calcetín the glove/sock that goes with this one5. [camarada] comrade;el compañero Rodríguez comrade Rodríguez* * ** * *: companion, mate, partner* * *1. (amigo) companion2. (pareja) partner3. (de trabajo) colleague
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