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21 main account
A classifier of economic resource value based on the claims parties make on the economic resources owned by a legal entity and that is used to classify debit and credit entries in an accounting system. -
22 time stamp
"A certification specifying that a particular message existed at a specific time and date. In a digital context, trusted third parties generate a trusted time stamp for a particular message by having a time stamping service append a time value to a message and then digitally signing the result." -
23 promissory note
A source document that documents an agreement between two parties based on an understanding that one party will commit to paying the other party at a specified time or on demand. -
24 master data
"Entities that describe the parties, locations, products, and activities that are referenced by entities that document and record economic, resource flow, and accounting events." -
25 financial dimension
"A financial data classifier created from the parties, locations, products, and activities in an organization and used for management reporting." -
26 delivery note
A business document that documents the delivery of products between two parties. -
27 accounting cycle
"A recurring set of documenting, journalizing, balancing, and statement preparation activities performed by parties that report on and analyze the financial position and performance of accounting entities." -
28 party
I[΄pa:ti] n կուսակցություն. join a party կուսակցության մեջ մտնել, անդամագրվել. a member of a party կուսակցության անդամ իրավ. կողմ. injured party վնաս կրած/տուժած կողմ. interested party շահագրգիռ կողմ. opposite/ opposing party ընդդիմադիր/հակառակ կողմ. the parties in a dispute վեճի կողմերը. be a party to մաս նակից լինել. (խումբ, ջոկատ) a party of geolo gists/tourists երկրաբան ների/զբոսա շրջիկ ների խումբ. a rescue party փրկա րարների ջո կատ. A small party had gathered Մի փոքր խումբ էր հավաքվել. give/throw a party երեկո կազ մակերպել. a dinner party ճաշկերույթ. dancing party պարի երեկո. farewell party հրաժեշտի երե կո. a children’s party մանկական ցերեկույթ. a birthday party ծննդյան տոնակատարություն. hou sewarming party բնակարանամուտի խնջույք. fancy dress party դիմակահանդես. a party frock տոնական հագուստ. stout party խսկց., կտկ. գեր/չաղլիկ տիկին/անձնավորությունII[΄pa:ti] a կուսակցական. party spirit կուսակցական ոգի. party line կուսակցական գիծ/ուղղվածություն
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