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1 purchases ledger
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2 purchases ledger
Бухгалтерия: регистр закупок, регистр кредиторов -
3 purchases ledger control account
Бухгалтерия: контрольный счёт регистра закупок, общий счёт кредиторов, синтетический ( контрольный) счёт расчётов по покупкам (см. creditors ledger control account)Универсальный англо-русский словарь > purchases ledger control account
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4 purchases ledger control account
Специализированный англо-русский словарь бухгалтерских терминов > purchases ledger control account
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5 purchases ledger control account PLCA
Специализированный англо-русский словарь бухгалтерских терминов > purchases ledger control account PLCA
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6 purchases journal
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7 creditors ledger
учет регистр кредиторов [поставщиков, закупок\] (бухгалтерская книга, в которой содержатся счета организаций-поставщиков; для каждого поставщика (кредитора) указывается сумма сделки (по поставленным товарам), размер полученной скидки, произведенные платежи, стоимость возвращенных товаров)Syn:Ant:See: -
8 bought ledger clerk
учет бухгалтер по учету покупок [закупок\] (бухгалтер, ведущий учет покупок)See: -
9 cost ledger
учет журнал затрат [издержек\] (бухгалтерская книга, в которой отражается информация о затратах)See:special journal, creditors ledger, debtors ledger, sales journal, purchases journal, cash receipts journal, cash payments journal* * * -
10 journal
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11 accounts payable
сокр. AP, A/P учет, фин. кредиторская задолженность, счета к оплате [к платежу\], счета кредиторова) (стоимостное выражение обязательств должника перед своими кредиторами, состоит из неосуществленных платежей поставщикам за отгруженные товары, неоплаченных налогов, невыплаченной начисленной заработной платы, неоплаченных долгов и т. п.)See:salaries and wages payable, wages and salaries payable, accounts payable ageing report, accounts payable clerk, accounts payable ledger, accounts payable period, accounts payable turnover, accounts receivableб) (статья в балансе, по которой отражаются сумма обязательств предприятий перед поставщиками, государственными органами и т. п.)Syn:See:
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кредиторская задолженность: счета кредиторов, кредиторы по расчетам; суммы (долги), причитающиеся кредиторам за расчеты по товарам и услугам по открытому счету (список кредиторов); ожидаемые платежи за товары и услуги; см. accounts receivable.* * *. деньги, которые Вы должны поставщику . A liability arising when a vendor provides goods or services that are not immediately paid for and where the liability is not formalized in writing but backed by the reputation and credit worthiness of the debtor. When a business using the accrual basis of accounting purchases goods or services the company reports an expense and an account payable. When payment is made the account payable is reduced. Словарь экономических терминов .* * *Финансы/Кредит/Валюта -
12 cash book
учет кассовая книга, книга учета денежных средств, кассовый журнал, журнал кассовых операций (книга первичной записи, в которой в хронологическом порядке регистрируются поступления на банковский счет организации и платежи с него; в отличие от большинства других книг первичной записи, является также и счетом, так как ее сальдо показывает суммы, которые банк должен организации или, наоборот, организация должна банку)Syn:See:cash receipts journal, cash payments journal, cash account 1), three-column cash book, two-column cash book, book of prime entry, petty cash book, sales journal, purchases journal, voucher register, check register, cost ledger
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кассовая книга: бухгалтерская книга, в которой учитываются наличные платежи и поступления компании; раз в неделю или в месяц записи в этой книге сверяются с выпиской из банковского счета.* * *. . Словарь экономических терминов . -
13 sales journal
торг., учет журнал продаж ( журнал учета продаж в кредит)Syn:See:
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журнал продаж: журнал учета продаж, в т. ч. в кредит.* * * -
14 special journal
1) СМИ специальный журнал2) учет специальный журнал (учетный журнал для первичной регистрации часто повторяющихся и сходных по характеру операций, напр., продаж, покупок, денежных поступлений, денежных платежей)See:sales journal, purchases journal, cash receipts journal, cash payments journal, voucher register, check register, cost ledger, general journal
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специальный журнал: бухгалтерский журнал, в котором регистрируются часто повторяющиеся сходные по характеру сделки (напр., продажи, наличные выплаты). -
15 account
n1) счет; запись на счет2) отчет (финансовый)3) брит. период, когда биржевые сделки заключаются с закрытием позиции в расчетный день; амер. запись брокера о сделках, совершенных по поручению клиента4) pl отчетность5) pl бухгалтерские счета6) pl деловые книги
- absorption account
- accumulation account
- adjunct account
- adjustment account
- advance account
- aggregate accounts
- agio account
- annual account
- annual accounts
- appropriation account
- assets account
- ATS account
- balance account
- balancing account
- bank account
- bank giro account
- banking account
- bank's central settlement account
- bear account
- below-line balance account
- bills account
- blocked account
- book account
- budget account
- bull account
- business accounts
- call account
- capital account
- cash account
- certified account
- charge account
- charges account
- checking account
- clearing account
- closed account
- closing account
- combined accounts
- common stock capital accounts
- company's liquidation account
- compound interest account
- consolidated accounts
- consumers account
- control account
- correspondent account
- corresponding accounts
- cost account
- credit account
- creditor's account
- cumulative account
- currency conversion accounts
- current account
- customer account
- debit account
- debtor's account
- deferred account
- demand deposit account
- departmental account
- depreciation account
- depreciation adjustment account
- depreciation reserve account
- detailed account
- discretionary account
- disbursement account
- dividend account
- domestic accounts
- dormant account
- drawing account
- dummy account
- end month account
- end next account
- exchange stabilization account
- expense account
- external account
- external payments account
- extra-budgetary accounts
- final account
- financial account
- fixed assets account
- foreign exchange accounts
- foreign loan and deposit balancing account
- foreign transactions account
- general account
- giro account
- government accounts
- government receipts and expenditures account
- group accounts
- impersonal account
- imprest accounts
- income account
- income statement account
- individual retirement account
- inland account
- interest account
- interest-bearing account
- interest-free account
- interim account
- invalid account
- inventory account
- investment account
- itemized account
- joint account
- liabilities account
- ledger account
- loan account
- loan repayment account
- London Stock Exchange account
- long account
- loro account
- loss and gains account
- manufacturing account
- margin account
- mid-month account
- money market deposit account
- monthly account
- mutual currency account of the International Monetary Fund
- national account
- national income accounts
- nominal account
- nonresident account
- nostro account
- negotiable order of withdrawal account
- NOW account
- numbered account
- off-balance account
- on-call account
- open account
- operating accounts
- outlay accounts
- outstanding account
- over-and-short account
- overdrawn account
- overdue payments account
- overhead accounts
- partnership account
- personal account
- preferred stock capital account
- production account
- profit account
- profit-and-loss account
- proforma account
- property account
- public account
- purchases account
- quarterly account
- quota accounts
- real accounts
- realization account
- reconciled accounts
- registered account
- reserve account
- resident account
- rest of the world account
- retained contribution account
- revenue account
- rubricated account
- running account
- sales account
- savings account
- securities account
- segregated account
- separate account
- settled account
- settlement account
- share account
- short account
- social accounts
- special account
- special fund account
- specified account
- sterling account
- stock account
- stock change account
- stretching account
- subsidiary account
- summary account
- sundry accounts
- super NOW account
- surplus account
- suspense account
- trade payable account
- trade receivable account
- transaction account
- transfer account
- transferable account
- trust account
- uncollective account
- unsettled account
- variance accounts
- vostro account
- yearly account
- account of an agent
- account of charges
- account of disbursements
- account of expenses
- account of overheads
- account of a payee
- account of redraft
- accounts due to customers
- accounts payable
- accounts receivable
- account sales
- for account
- for account and risk
- on account
- adjust an account
- audit accounts
- balance the accounts
- block an account
- charge an account
- charge off an account
- charge to an account
- check an account
- close an account
- credit an account
- debit an account
- draw money from an account
- draw on an account
- draw up an account
- enter to an account
- establish an account
- examine accounts
- falsify an account
- freeze an account
- have an account with a bank
- keep an account
- keep an account with a bank
- maintain an account
- manage an account
- manage an investment account
- make out an account
- open an account
- operate an account
- overdraw an account
- pay an account
- pay into an account
- pay on account
- pay out of the account
- rectify an account
- release a blocked account
- render an account
- service an account
- settle an account
- set up an account
- square accounts
- transfer to an account
- verify an account
- write off an accountEnglish-russian dctionary of contemporary Economics > account
См. также в других словарях:
purchases ledger — See: creditors ledger … Accounting dictionary
purchases ledger control account — See: creditors ledger control account … Accounting dictionary
purchases account — ➔ account1 * * * purchases account UK US noun [C] ACCOUNTING ► an account in the purchase ledger where money spent on goods and services in a particular period is recorded on the debit side: »New inventory purchases are recorded in the purchases… … Financial and business terms
creditors' ledger control account — purchases ledger control account The nominal (or general) ledger control account recording the totals of the entries made to the individual creditors ledgers from the purchases journal and the cash payments journal. The total on the creditors… … Accounting dictionary
creditors' ledger — bought ledger; = purchases ledger A memorandum ledger account in which individual creditors accounts are recorded; it is additional to the nominal ledger and forms part of the internal control system. In each individual creditor s account there… … Accounting dictionary
General ledger — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
Purchase ledger — A purchase ledger in accountancy contains the personal accounts of suppliers from whom the business has bought on credit. (The creditors.) It records information such as invoices received, credit notes received and payments sent.The purchase… … Wikipedia
Accounts Payable Subsidiary Ledger — An accounting ledger that shows the transaction history and amounts owed separately for each supplier from whom the business receives credit for purchases. The balance in the customer accounts is periodically reconciled with the accounts payable… … Investment dictionary
bought ledger — / bɔ:t ˌledʒə/ noun a book in which purchases are recorded … Dictionary of banking and finance
book — /bυk/ noun 1. a set of sheets of paper attached together ♦ a company’s books the financial records of a company 2. ♦ to make a book to have a list of shares which he or she is prepared to buy or sell on behalf of clients COMMENT: The books of… … Dictionary of banking and finance
Bookkeeping — is the recording of financial transactions. Transactions include sales, purchases, income, receipts and payments by an individual or organization. Bookkeeping is usually performed by a bookkeeper. Bookkeeping should not be confused with… … Wikipedia